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Full text of "Public documents of the State of North Carolina [serial]"

Library of the 
University of North Carolina 

Endowed by the Dialectic and Philan- 
thropic Societies. 






Ifiiiiii 

00034046372 

FOR USE ONLY IN 
THE NORTH CAROLINA COLLECTION 



Form No. A-368, Rev. 8/95 



Digitized by tine Internet Arcliive 

in 2010 witli funding from 

Ensuring Democracy tlirougli Digital Access (NC-LSTA) 



http://www.archive.org/details/publicdocumentso19112nort 



PUBLIC DOCUMENTS 



STATE OF NORTH CAROLINA 



SESSION 1911 



VOL. II 



RALEIGH 

Edwards & Broughton Printing Compant 

1911 



CONTENTS OF VOLUME II 

Doc. No. 

5. Annual Report of State Auditor, 1910. 

6. Biennial Report of the Attorney-General, 1909-1910. 

7. Annual Report of the Adjutant General, 1909. 
S. Annual Report of the Adjutant General, 1910. 

9. Biennial Report of Wm. A. Graham (Department of Agri- 
culture), 1911. 
10. Annual Report of the Insurance Commissioner, 1909. 



ANNUAL REPORT 



AUDITOR OF THE STATE 



NORTH CAROLINA 



FISCAL YEAR ENDING NOVEMBER 30, 1910 



RALEIGH 

Edwards & Brodqhtox Printing Co.. State Printers 

1910 



ANNUAL REPORT 

OF THE 

AUDITOR OF THE STATE 

FOR THE 
FISCAL YEAR ENDING NOVEMBER 30, 1910 



Department of the State Auditor, 

Ealeigii, N. C, December 31, 1910. 

To His Excellency, W. W. Kitciiin, 

Governor of North Carolina. 

Sir : — In obedience to the law, I have the honor to hand you here- 
with the Annual Report of the Department of the State Auditor, for 
the fiscal year ending November 30, 1910. 

The Financial Transactions and Condition of the State are sum- 
marized in the following statement : 

GENERAL FUND. 

Amount brought forward December 1, 1909 $52,873.71 

Received during year ending November 30, 1910 0,300,914.32 

Total receipts $6,3.53,788.03 

Disbursed during year ending November 30, 1910 6,496.964.98 

Overdraft December 1, 1910 .$143,176.95 

EDUCATIONAL FUNU. 

Amount brought forward December 1, 1909 $10,363.21 

Received during year ending November 30, IfllO 73,824.79 

Total receipts $84,188.00 

Disbursed during year ending November 30, 1910 74,204.97 

Balance on hand December I. 1910 9,983.03 

Net overdraft December 1, 1910 $133,193.92 

SOLDIER.s' HOME. 

As Secretary to the Soldiers' Home, I beg to rejiort as follows: 

Died during the year 24 

Dropped from roll and put on pension list 16 

Sent to Asylum 2 



iv State Auditoe's Report, 1910. 

Eeceived during the year 31 

On roll November 30, 1910 125 

Average monthly attendance 116 

Applications on file for admission 85 

The $20,000.00 for maintenance, $1,000.00 for uniforms and 
$200.00 for keeping nj^ the Confederate Cemetery has been, ex- 
pended, together with a further sum of $6,000.00, creating a deficit 
of $6,000.00 in the Home account. 

In the Auditor's Report of 1908 the following occurs: 

"On account of the increased cost of living, we will have to ask the Legislature 
for a small increase in the appropriation, or we will have to decrease the number 
of inmates. From thirty to forty of these old men are daily in the hospital, or 
under treatment, and as they get older, of course, this number will increase, and 
the cost of maintenance will also be greater. The health of the Superintendent 
has not been good for the past eight or ten months, and consequently the burden 
of managing the Home has been shifted, to some extent, upon other shoulders. 
The discipline of the Home, however, has been admirably sustained, and the old 
soldiers have been well cared for in every particular." 

I call attention to this on account of its peculiar apj)licability to 
the present situation. The inmates of the Home have increased, 
their age increased, and greater feebleness resulted, necessitating 
greater care and expense for each inmate, and larger and more ade- 
quate hospital facilities. The Superintendent of the Home died, 
after a long, protracted illness. Add to this the greater cost of liv- 
ing that has occurred in the last year, and the above deficit is ex- 
plained. I would earnestly urge the appropriating of money suffi- 
cient to cover the deficit in the Home account, and an increased 
appropriation for the Home, in order that these men, who have done 
so much for their State, may spend their last days in comparative 
ease and comfort, without wanting the bare necessities of life. 

PENSIONS. 

The Pension Roll for 1911 showed the total number of pensioners 
to be 17,225, classified as follows: 

First class received each $72.00 

Second class received each 60.00 

Third class received each 48.00 

Fourth class received each 26.00 

Widows received each : 26.00 



State Auditor's Eepoet, lUlO. v 

The total amount apj^ropriated for General Pensions is $i50,000. 
The number of Special Pensioners is 119. These are the totally 
blind and disabled soldiers, who receive each $10.00 per month. 
This class was paid $14,000.00 during the past year. 

auditing state appropriations for state institutions. 

I would suggest that in handling all the appropriations for State 
institutions, departments, etc., the receipts and expenditures should 
pass through the Department of the State Auditor under the same 
system, as to records, as is now in use in the Department of the State 
Treasurer. Under the present system, the records of this depart- 
ment show merely that a lump sum has been paid to a State institu- 
tion as an appropriation. llVien and for what purpose this money 
was expended these records do not show. The introduction into this 
department of the same system, as to these accounts, that is now in 
use in the Treasury Department, would make the Department of 
the State Auditor the "Auditing Department" of all disbursements 
of State money, by the State, for State purposes, and would insure 
the easy examination of the financial affairs of every State institu- 
tion by a mere reference to our books. 

procedure as to collecting taxes of private corporations. 

The procedure in carrying out the Revenue Act as to private cor- 
porations is very involved at present, in that one department 
of the State makes the appraisal of the capital stock of the corpora- 
tion and assesses the tax, while another department is required to 
notify such corporation of the amount of its tax. A practical appli- 
cation of this procedure delays the collection of such taxes at least 
two months, in that the department which received the reports of the 
corporation must wait until all such reports have been received and 
the taxes of all the corporations have been appraised before trans- 
mitting them to the notifying department. This could easily be 
remedied by requiring the department assessing the tax to notify the 
corporation of the taxes due from it, and by merely transmitting a 
copy of such notice to the present notifying department. 



State Auditoe's Kepokt, 1910. 



ASSESSMENT OF PEOPEETY FOE TAXATION. 

In regard to the assessment of jjroperty for taxation, I quote from 
the former State Auditor's report, as follows : 

"The operation of the Revenue Act oT our State can not be equitable or just in 
the absence of some sort of general supervision. 

For instance, in one county there is a basis of assessment which may produce 
an equitable value throughout that county; in another county, however, there is 
property of a similar value and the basis of assessment altogether different, the 
result of which is to list property in one county at forty per cent of its value, 
while in another the property is listed for taxation at eighty per cent, so that 
one pays double the tax that the other pays upon property of equal value. 

This is so manifestly unjust that to mention it would seem to be sufficient tu 
have it remedied. I have, however, called attention to this matter in fcinuer 
reports, but nothing has been done. 

We have forty-five counties out of the ninety-seven in North Carolina that 
receive from the State Treasurj-, for public schools, pensions, indigent pupils and 
insane, more money than they pay into it for all purposes. 

I can understand very well why some of these counties should come up wil'u 
a deficit, but there are many of them that stand in this list on account of the 
ridiculously low assessment of property. And this is unjust to the other counties 
that have to bear their burdens, as well as a disgrace to the counties so assessed." 

The above situation is correct, and should show the need of some 
legislative action along this line. 

I take great pleasure in acknowledging to you and the other de- 
partments my obligation for the many courtesies shown by yon and 
them to this department, and for the valuable advice freely and 
cheerfully given. 

The fact that the Auditor's Department has proceeded so easily 
under adverse circumstances, is a clear testimonial to the superb 
work and painstaking care of the clerical force of this department, 
and I take this opportunity of bearing testimony to and of thanking 
them for their faithfulness and fidelitj' to duty. 
Respectfully submitted. 



c^ 



State Auditor. 



CONTENTS 



PART I. 

Statement A. 

Educational Fund. 

Showing sources from which receipts were derived, and purposes for which dis- 
bursements were made, for the year ending November 30, 1909. Page 1. 

Statement B. 

Showing sources from which tlie receipts of the Educational Fund were derived. 
Page 2. 

Statement C. 

Showing the purposes for wliich the disbursements of the Educational Fund 
were made. Pages 3-5. 

Statement D. 

Showing sources from which the receipts of the Public Fund were derived. 
Pages G-20. 

Statement , E. 

Showing detailed disbursements of Public Funds. Pages 21-107. 
Statement F. 

Showing the several sources from which the receipts of the Public Fund were 
derived. Pages 108-109. 

Statement G. 

Showing dilTerent purposes for which disbursements of Public Funds were made. 
Pages 110-111. 

General Statement — H. 

Showing Auditor's balance in hands of State Treasurer at the close of business 
on the 30th day of November, 1909, the end of the fiscal year. Page 112. 

PART 11. 
Statement No. 1. 

Showing the number and value of the dill'erent subjects of taxation and gross 
tax for State, pension, school and county purposes, and the aggregate value of 
real and personal property of each county for the year 1908, as per returns ou file 
in this Department. Pages 2-197. 

Statement No. 2. 

Showing the aggregate number and value of the various subjects of taxation 
in the State, and the gross amount of State, school and county taxes derived from 
the same, as collected by sheriffs and tax collectors for the year 1908, as per 
abstracts of listed and unlisted taxables on file in this Department. Pages 198- 
200. 

Statement No. 3. 
Reca[iitulation. Page 201. 



STATEMENT A— EDUCATIONAL FUND. 



Made for the Tw 



5D AND Purposes for which 
IS Ending November 30. 1910. 



RECEIPTS. 

Entries on vacant lands $ 4, 

Repayment loans for building schoolhouses , 58, 

Sale of swamp lands 11, 

Total receipts for year i $ 73, 

Balance on hand December I, 1909 -._] 10. 

Total .- 

DISBURSEMENTS. 

Loans for building schoolhouses — — "- 1 t 63, 

Mattamuskeet Lake drainage ._ l 6, 

Survey of swamp lands ! 4, 

! 
Total disbursements for year j 

Balance on hand December 1, 1910 



287. 40 
124.62 
412.77 

824.79 
363.21 



450. 00 
389.30 
365.67 



Document No. 5. [Session 



STATEMENT B— EDUCATIONAL FUND. 

ShOKINC SoUHCtS FROM WHICH RECEIPTS \VI:kE DERIVED DORIXG THE TwELVE MoVTHS EnDIN.; 

November 30, 1910. 



ENTRIES ON' VACANT LANDS. 

Received from sundry .sources, on above account .-...j t 4,287.40 

S 4,287.40 

LOANS FOR BriLDING 9CHOOLHOUSES. ==^^==^ 

Received from sundry sources on above account S 58,124.62 

$ 58, 124. 02 

SALE OF .SWAMP LANDS. =:^^=:== 

Received from sundry sources on above account. S 11,412.77 

S 11,412.77 

S 73,824.79 



I'.ni.] 



Document No. 5. 



STATEMENT C— EDUCATIONAL FUND. 

5ES For. T\-H1CH THE DiSBCRSEMENTS WERE MaDE DuRIN'G T 

Ending November 30, 1910. 



Twelve Months 



LOANS FOR BUILDING SCHOOLHOU8EB. 



Paid on above account as follows: 
December. 1909. 

C. P. Harriet. Jones County 1 t 

W. T. Farmer, Wilson County - 

G. H. McKinney. Guilford County 

J. W. Thompson, Wayne County 

J. O. Marshall. Hyde County 

H. A. Clark, Rockingham County 

C. H. Mebane, Loan Clerk, salary, December. 1909 



/anuary, 1910. 

C. H. Meban. 



Clerk, salary. January, 1910 ; { 



February, 1910. 

A. Tucker, Stanly County -- 

Z. W. Nichols, Transylvania County 

J. R. Nicholson, Rowan County.... 

J. M. Shuford, Gaston County... 

G. A. Hurst. Onslow County 

J. P. Thompson. Pasquotank County 

T. E. Owen, Sampson County.. 

W. T. Carraway. Greene County 

F. S. Ernul, Craven County 

R. VV. Galling, Gates County 

G. H. McKinney, Guilford County 

W. R. Sloan, Iredell County ■. 

J. O. A. Craig, Anson County. 

L. B. Pegram, Wake County 

W. T. Lyons. Granville County 

G. E. Brooks, Brunswick County 

M. G. McKenzie, Robeson County 

J. O. Allen, Lincoln County 

A. J. Jones, Clay County 

J. J. Austin, Caldwell County 

L. B. Pegram. Wake County 

D. M. Morrison. Richmond County 

March, 1910. 
C. H. Ml Ijane, Loan Clerk, salary, February, 1910.. 

J. D. Winstead. Nash County 

V. C. V. Shepherd, Henderson County 

J. R. Sawyer, Camden County 

B. F. Newby, Randolph County 

R. H. Powell, Columbus County 

A. Thomas, Carteret County _ 

W. A. Overcash, Cabarrus County 

W. R. Newton, Cleveland County 

T. M. Duckett, Buncombe County 

.\. F. Christian, Stokes County 

A. E. Garrett, Hertford County 

L. S. Vannoy, Ashe County ^ 

L. W. Norman. Perquimans County 

W. S. Clark, Bladen County 

A, N. Dale, Burke County 



Document No. 5. 



[Sessioii 



Statement C — Continued. 



LOANS FOR BUILDING SCHOOLHOCSES — continued. 



March, 1910.— continued. 
P. E. Brown, Wilkes County 

J. R. McKenzie, Montgomery County 

J. O. .\. Craig, Anson County 

J. L. Coleman, Warren County.. 

H. A. Love, HajTvood County — 

W. N. Thomas, Watauga County 

C. H. Mebane, Loan Clerk, salary. March, 1910.. 

April, 1910. 

G. G. Best, Duplin County 

S. Bowling, Durham County 

G. A. Hood, Johnston County 

C. H. Mebane. Loan Clerk, salary, April, 1910... 



2,200.00 
180.00 
300.00 

1,500.00 
250.00 
250.00 
125.00 



$ 300.00 
500.00 
150.00 
125.00 



May. 1910. 
C. H. Meba 



Loan Clerk, salary. Ma 



luly. 1910. 

C. H. Mebane, Loan Clerk, salary. June, 1910., 
C. H. Mebane. Loan Clerk, salary, July, 1910- 



125.00 
125.00 



September, 1910. 

C. H. Mebane. Loan Clerk, salary. August, 1910.. 



October. 1910. 

C. H. Meban. 



Loan Clerk, salary, September, 1910.. 



November. 1910. 

C. H. Mebane, Loan Clerk, salary, October, 1910 

C. H. Mebane. Loan Clerk, salary, November, 1910.. 



S 125. 00 

125.00 



t 63,450.00 



LAKE 



N'AGE. 



Paid on above account as follows: 
May, 1910. 

W. Jarvis. expense account 

A. R. Davenport, expenses 101.61 

J. S. Holmes, expenses — 

L Brett, expenses 1,961.70 

A. R. Davenport 29.29 

W. Jarvis, expenses 25.69 

E. O. .Spencer, Sheriff, services 64.35 

W. J. Harris, expenses I 16.12 

H. J. Spencer, C. S. C, summons 

L. Brett, expenses 4.87 

Mann & Jones, summons fees 2.70 

J. H. Wahab. expenses..: 120.44 

L. Brett, expenses 143.78 

H. J. Spencer, C. S. C recording papers 23.25 

June. 1910. 

L. Brett, expenses 

J. H. Wahab, expenses 



1911.] 



Document No. 5. 



Statement C — Continued. 



MATTAMrSKEET LAB 

July, 1910. 

E. O. Spencer, Sheriff, services.. 
L. Brett, expenses 



August, 1910. 
L. Brett, expenses __ ] $ 



September, 1910. 
A. R. Davenport, expenses.. 

VV. Jarvis, expenses 

L. Brett, expenses 



October. 1910. 

L. Brett, expenses. 



November. 1910 
L. Brett, expenses.. 





47.25 
706.82 


S 


754. 07 


, 


725.69 




725. 69 

593. 99 
494. 93 
615. 18 




28.61 
29.77 
535.61 






494.93 






615. 18 








S 


6. 389. 30 



SURVEY OP SWAMP LANDS. 



Paid on al 
December. 1909. 
H. 8, Ward, attorney fees... 
W. M. Bond, attorney fees.. 



S 100.00 I 

100.00 



January. 1910. 

J. C. Williams, recording deeds.. 

February. 1910. 

W. W. Ange. commission on sale 
J. S- Holmes, expenses to Colu 



obus.. 



March. 1910. 
Carolina Truck Developing Co., expenses sale. 

J. C. Williams, recording deed 

J. E. Sawyer, copying plot 

F. Thompson, expenses of sale 

C. L. Mann, surveying Orr and Hall Grants — 



June. 1910. 
W. W. Ange, 



September. 1910. 
F. Thompson, fees 



I contract sales I % 



t 


10.45 




1.25 




2.50 




50.00 




15.00 


s 


3,455.00 


s 


225.85 



Document No. 5. [Session 



STATEMENT D. 

Showing .Soitrces from which the Receipts of the Public Fund were Derived During Twi 
Months ending November, 30, 1910. 

additional state taxes. 
Received from sundry sources, on above account ___ | $ 1,359.30 \ 



$ 1,359.30 



AGRICULTUR 



Received from W. A. Graham, Commissioner, on account of Tonnage i 
Tax ., S 164.459.46 



• SOLDIERS. REFUND. 



Received from sundry sources, unused pensions on abo 



ATLANTIC AND NORTH CAROLINA RAILROAD 



Received from D. J. Broadhurst, Treasurer, dhddends as above.. 



AUDUBON FUND. 

Received from sundry sources, on above account.. 



AUTOMOBILE FUN 



Received from J. Bryan Grimes, Secretary, collections on above i 
count _ 



S 6.415.10 
$ 6.415.10 



STOCK TAX FOR GENE 



Received from sundry sources, on above account , $ 41,641.36 



BANK STOCK TAX FOR PENSIONS. 

Received from .'^undry sources, on above account- 



$ 41,641.36 



$ 7.931.66 



BUILDING AND LOAN STOCK TAX ; 



PURPOSES. 



Received from sundr. 



1 above account. 



flUILDING AND LOAN STOCK TAX FOR PENSIONS. 

Received from sundry .sources, on above account 



Received from sundry 



« 16. 00 



DCKl'.MENT No. 5. 



Statement D — Contiiiiiril. 



\TION 



Received from sundry sources, on above aci-ount , $ 4S,565.O0 

! ' S 48,565.00 

CORPOKATION T.VX. S'^\TE DEP \ RT.MEXT. 

Received from .T. Bryan Grimes. Secretary, collections on aifove mc- 

eount - - - ! 29.847.71 

^ S 29.847.71 • 

DOMESTIC CORPORATION" EXCESS T.\X FOR GENERAL PURPOSES. 

Received from sundry sources, on above account - ..- $ 11,433.7(> 

$ 11.43:).7fi 

DOMESTIC CORPORATION EXCESS TAX FOR PEN.SIONS. ^=^^z^= 

Received from sundr.v sources, on above account . _ _ _ . . $ 2. 178. 03 

$ 2.178.03 

Received from sundry sources, on above account S 7ill.l6 

f 7U1.16 

Received from sundry sources, on above account _. __ % 15fl.7fl 

t 150.70 

EXPRESS COMPANIES TAX 0.\ RECEIPTS. 

Received from sundry sources, on above account . % 4 382. lis 

i 4.382.68 

Received from T. W. Bickett. Attorne.v-General. on above account _ ( 147.00 

$ 147.00 

FEES, BANK EXA.MINATIONS. 

Received from the North Carohna Corporation Commission, collec- 
tions on above account . $ 5.165.00 

$ .i. 165.00 

Received from J. R. Voung, Commissioner, collections on above ac- 
count - . . % 25.262.,30 

I 25,262.30 

FEES. PRIVATE 8ECRETAKV, 

Received from A. J. Feild, Private Secretar.v, collections on above ac- 
count i 2,246.50 

{ 2.245.50 



Document No. 5. 



[Session 



Statement D^Continued. 



EES, STATE DEPARTMENT. 



Received from J. Bryan Grimes,. Secretary, colleetiona ou above ac- 
count S 834. 63 



FEES, TRE.VSURY DEPARTMENT. 

ed from B. R. Lacy, Treasurer, collections on above account.. 



FOUR PER CENT BOND ISSrE, 1910. 

Received from sundry .sources, on above account I$3,432, 743. 77 



Received from Sheriffs, on above account 

December. 1909. 

J. M. Davis, .Surry County 

J. B. Lanier, Harnett County 

R. M. Nowell, Johnston County... 

E, .W. Summerill, Onslow County 

January, 1910. 

G. E. Rick.'*, Beaufort County 

J. M. Clark, Bladen County 

February, 1910, 

J. S. Leonard, Catawba County 

S. R. Green, Stanly County 

J. M. Deaton, Iredell County 

J. J. Knox, Brunswick County 

D. D. Wilkins, Cleveland County 

J. B. Stokes, Bertie County 

J. M. Smith, Caldwell County 

J. S. Royster, Vance County 

R. E. Davis. Warren County 

C. E. Tanner, Rutherford County 

S. P. Martin .\nson County - . - _ 

J. R. Edwards, -\llegbany County 

C. G. Etheridge, Camden County .- 

J. M. Edwards, Yancey County 

A. D Warren, Greene County 

J. S, Hargett. Jones County 

J. P. Nunn, Lenoir County 

J. C. Crawford, Martin County 

G. W. .Andrews, Orange County 

G. R. Brinson, Pamlico County.. 

B. F. Bray. Perquimans County 

C. C. Kilpatrick. Transylvania County.' 



189.50 
94.40 



70.00 
23.20 I 



168.25 
23L40 



153.40 { 
243.73 
64.90 
87.00 1 
111.80 I 
223.75 I 
17.90 I 
3.65 
. 64. 10 
22.20 
18.80 
73.35 
47.30 , 
42.80 , 
89.30 . 
23.70 i 
119.95 



litll. 



Document ^o. 



Statement D — Continued. 



INDIGENT PUPILS — Continued. 
March. 1910. 

O. C McPhail, Sampson County ._ $ 

C. M. Jones. Stokes County 

J. J. Jenkins, Chatham Countj* _ 

J. W. Bryant, Mitchell County 

C. L. Johnston, Nash County 

F. L. W. Cohoon, Tyrrell County........ 

G. G. Best. Duplin County 

Charles Reid, Pasquotank County 

C. G. Petty, Lee County 

April, 1910. 

J. W. .\lexander. Clay County 

\V. R. .\tkiii30n. Pender County.. 

E. C. McNeill. Robeson County 

R. A. .\dams. Alexander County "... 

A. Moore, Macon County 

P. H. Marshburn, McDowell County 

D. C. Ragan. Watauga County 

May, 1910, 

U. B. Austin, Ashe County 

.S. P. Hancock. Carteret County.. 

T. N. Fitch. Caswell County 

G. VV. C«le. Madison County . 

' T. D. \Vin5tead, Person County 

John GriiEth, Union County 

J. \V. Biddle, Craven County 

P. E. Brown, Wilkes County 

A. T. Delap. Davidson County 

June. 1910. 

B. F. Dawson, Edgecombe County 

H. C. Kearney, Franklin County 

T. E. Shuford, Gaston County... 

W. F. Fletcher, Yadkin County 

July, 1910. 

E. S. Norman, Chowan County 

J. T. Best, Columbus County 

E. O. Spencer, Hyde County 

J. L. Sheek. Davie County 

B. E. Jones, Guilford County 

R. J. Roane, Swain County 

J. F. Honeycutt. Cabarrus County 

S. L. Hayworth, Randolph County 

V. C. V. Shepherd, Henderson County . . . 

August, 1910. 

J. E. Ziglar, Forsyth County 

J. M. WorU-y, Jackson County __ 

S. P. Cowan, New Hanover County 

J. H. .Sears, Wake County . 

L. W. Tucker, Pitt County 

R. N. Cooke, Alamance County 

C. H. Haynea. .Surry County 

.M. L. Hinson, Richmond County 



. i 179.45 


27.80 


21.00 


36.00 


93.95 


33.75 


91.55 


48.00 


46.63 


S 56.80 


22.70 


123.45 


23.85 


24. 43 


164.00 


7.5. 10 


., S 4K.40 


23.90 


249. 69 


44.00 


134. 20 


123.75 


72. 60 


156. 18 


S . 66.80 


88. 90 


220.98 


74.08 


S 43.5(1 


187. 10 


100.35 


115.70 


422. 30 


3.03 


2.03 


48.43 


52.80 


t 119.50 


1 64.08 


6.25 


411.43 


45.70 


f 199. 93 


124.46 


134.70 



10 



Document Nd. 5. 



[Session 



Statement D — Continued. 



INDIGENT PUPILS — CI 

September. 1910. 

J. H. McKenzie, Rowan County 

J. E. Bowers. Halifax County 

W. D. P. Sharp, Wilson County.. 

J. O. L. Crocker, Northampton County. 
J. F. Harward. Durham County,. 



November. 1910. 

N. W. Wallace. MecklenburH County. 

E. .\. Stevens, Wayne County... 

N. A. Watson, Cumberland County.. 

F. C. Berry. Burke County . 



87.70 
68.50 
41.30 
91.65 
149.72 



October. 1910. 

A. E. Garrett. Hertford County S 23..3n 

A. C. Kelley, Moore County 43.60 

J. R. McKenzie, Montgomery County 24.63 

R. C. Crowell, Buncombe County 181.55 

S. M. Wheeler, Granville County 43.40 

H. A. Clark, Rockingham County 124.76 

W. R. Medford. Haywood County 81.99 



309. 66 

169. 10 

.139.50 

20.50 



Received fronj sundr 



INSURA.NCE DEP.\RTMENT. LICENSES. 



Received from J. R. Young. Commissioner, collections on above ac- 
count $ 44.128.4S 



638. 76 
. 757. 56 



•account $ 6.159.80 

S 6,159.1 



Received from J. R. Young, Commissioner, collections on abo 
count 



8 196. 955. 02 



Received from .T. Bryan Grimes. .Secretarj-, collections on above account S 278. 94 



\N8ION .VXD GKOU.NDS. 



Received from C. C. Cherry. Superintendent, for sale of old carpet ... I 8.00 



$ 8.00 



MEDICAL 

Received from .1. A. McRae I i 42.10 



$ 42. 10 



I'.ni. 



Document No. 5. 



11 



Statement D — Continued. 



Received from Bradstreet -, -. [ $ 250.00 { 

Revived from Dunn & Co ! 250.00 



$ 500.00 



: CAROLINA AGRICULTCR 



CAL COLI.EGE- 



Received from United .•<tatc.« C.ovornment— appropriation ' S 14,850.00 



$ 14. S50. 00 



\ROLINA AGRICrLTrRAL AND MECHANIC-\L COLLKC 



Received from United .'States Government— appropriation, S 30.150.00 

5 30.150.00 



Received from the United .''tate.'; Government — appropriation. 



S 29, 000. 00 



3RTH CAROLIN 



Received from Theo. S. Meekins. Commissioner, collections on above ^ 
account, - I $ 3,847.15 



i 3.847.15 



Recei\-ed from \. H. EUer. Treasurer, dividends on alu 



i 210.014.00 



Received from W. .\. Graham. C\ 



Received from sundr; 



ACCOUNT. 

1 above account. 



K.N8ION REFONE 



Received from sundry 



$ 61.032.20 



f 52. 32 



$ 69.00 



1-2 



Document No. 5. 



[Session 



Statement D — Continued. 



PENSION TAXES, RECEIVED FROM SHERIFFS, AS FOLLOWS: 



County. 



December. 1909. i 

J. M. Davis I Surry 

J. B. Lanier I Harnett 

R. M. NoweU I Johnston 

E. W. Sumnierill I Onslow 

January, 1910. 

G. E. Ricks .1 Beaufort 

J. M. Clark.... ' Bladen 

February. 1910. | 

J. S. Leonard ' Catawba 

S. R. Green ....1 Stanly 

J. M. Deaton I Iredell 

J. J. Knox _. 1 Brunswick... 

D. D. Wilklns Cleveland... 

J. B. Stokes j Bertie. 

J. M. Smith I Caldwell 

J. S. Ro>-3ter , Vance 

R. E. Davis Warren 

C. E. Tanner Rutherford.. 

S. P. Martin Anson 

J. R. Edwards Alleghany 

C. G. Etheridge j Camden 

J. A, Brown ! Gates 

J. M. Edwards i Yancey 

A. D. Warren I Greene 

J. S. Hargett Jones 

J. P. Nunn . I Lenoir 

J. C. Crawford Martin 

•S. W. Andrews I Orange 

G. R. Brinson Pamlico 

B. F. Bray ..j Perquimans.. 

C. C. Kilpatrick Transylvania 



1.792.38 t 
1,546.90 

2,887.18 
1,139.85 





2, 065. 98 
1, 514. 37 
3, 048. 1 

832. IS 

2,607.44 

1, 732. 10 

1,254.33 

1,735.14 

1,286.70 

1,649.03 

1,334.56 

384. 96 

302.85 

718. 23 

373. 99 

830.75 

710.04 

1,839.80 

1.384.59 

1,425.04 

569.87 

880.86 

726.87 



468.06 
384.39 

697.82 I 
252.40 



555.27 
283. 29 



449.53 
315.57- 
567. 45 
200.87 
456. 90 
374. 23 
319. 77 
280.79 
321.94 
404.18 
388.74 
124.49 
93.71 
189. 35 
188.33 
248. 29 
150. 94 
419.44 
314.41 
250.46 
166.67 
196. 31 
117,57 



March, 1910. 

D. C. McPhaU 

C. M. Jones 

J. J. Jenkins 

J. W. Bryant... j MltcheU 

C. L. Johnston Nash 

F. L. W. CohooQ.... ...[ Tyrt^lL. 

G. G. Best Duplin. 

Charles Reid 

C. G. Petty 



Sampson.. 

Stokes 

Chatham. 



Pasquotank. 
Lee 



1,495.48 
1,155.35 
1, 704. 12 

682.96 
2,831.58 

380.42 
1,660.62 
1,590.93 

878. 16 



508.18 
331.86 
379. 28 
238. 72 
595.08 
104.07 
413.39 
249. 57 
180.35 



April. 1910. 

J. W. Alexander, 

G. L. Heavener j Lincoln 

W. R. Atkinson. Pender 

E. C. McNeill j Robeson... 

R. A. .\dams. Alexander. 



t 261.20 

1,480.12 



3, 989. 33 
646.78 



57.23 
269. 62 
250.00 
771.63 
181.37 



1911.] 



DOCI'MF.XT No. 5. 



13 



Statement D — Continued. 

. RECEIVED FROM SHERIFFS— TOHftn W«rf. 



County. Property. Poll. 



April. 1910— continued. !■ | 

A.Moore Macon _. % 732.59!$ 183.09 

W. D. McLaurin .-- Scotland.. 1.027.99 i 192.89 

P. H. Marshburn McDowell 766.43' 210.28 

D. C. Ragan ...Watauga 809.48 i 210.90 



May. 1910. 

G. B. Austin Ashe 

S. P. Hancock Carteret... 

T. N. Fitch Caswell.— 

G. \V. Cole Madison... 

T. D. Wlnstead. Person 

John Griffith I Union 

J. E. Barnard ' Currituck. 

J. D. Hayman Dare 

J. VV. Bitldle Craven.... 

P. E. Brown Wilkes 

A. T. Delap Davidson. 



1.060.' 
2.321. 



2, 624. : 
1.525.1 
2,472.1 



July, 1910. 

E. S. Norman Chowan 

J. T. Best Columbus 

E. O. Spencer Hyde 

.1. L. Sheek Davie 

B. E. Jones GuUford 

n. J. Roane .Swain 

J. F. Honeycutt Cabarrus 

S. L. Hayworth Randolph 

V. C. V. Shepherd Henderson 

August. 1910. 

T. E. Ziglar Forsyth 

A. B. Dickey Cherokee 

J. M. Worlcy Jackson 

,S. P. Cowan New Hanover.. 

J. H. Scars Wake... 

L. W. Tucker Pitt 

R. N. Cooke.-- — Alamance 

C. H. Ilaynes Surry 

M. L. HinsoD Richmond 

A. L. Hill - Polk 



1,183.: 

6 079.! 



4,S65.J 
6,552.1 
2,460.1 
2,656.: 
1.907.1 
1,.590.' 



247. 26 
253. 30 
311.79 
259. 81 
543.00 
15t.85 
97.02 
481.88 
463.38 
468.05 



June. 1910. 

B. F. Dawaon ---.Edgecombe J 2,371.60 $ 501.90, 

H.C.Kearney -. Franklin-- -..' 1.881.06 431. 14 J 

T. E. Shuford Gaston j 3,552.77 671.04 

W.F.Fletcher Yadkin.. I 903.33 245.90 



194.48 
448.14 
145.35 
209.99 
980.09 
145. 68 
433. 57 
506.16 
242.08 



865.87 
200.87 
211.14 ! 
479.34 
1,054.84 I 
658.60 i 
479.41 { 
469.34 
"300.12 



117.1 



14 



Document iSTo. 5. 
Statement D — Continued. 



[Session 





S, RECEIVED FROM SHERIFFS — COntinved. 






Name. County. 


Property. 


Poll. 




September. 1910. 

J. H. McKenzie 

J. E. Bowers. 

W. D. P. Sharp 

J. G. L. Crocker.... 

J. F. Harward 

October. 1910. 

A. E. (larrett 

A. C. Kelley , 

J. R. McKenzie 

R. C. Crowell.... ..l.. 

S. M. Wheeler 

H.A.Clark 

W.R. Ledford 

November. 1910. 

N. W. Wallace 

E. A. Stevens 


Rowan... 

1 Halifax 

Wilson.. 

j Northampton 


S 3.827.97 
3,034.11 
2,666.31 
1,804.62 
7, 185. 74 


$ 686.24 
569.43 
502.76 
365.03 
574. 20 




Hertford... 

Moore 


$ 21.216.41 


$ 1,266.12 [ t 272.35 


Montgomery 

Buncombe 

Granville. 


1,127.42 
7.032.51 
1,803.62 
2, 787. 74 
1,812.45 


242.48 
837.30 
379.44 
571.22 
328.04 




Haywood 


20 106.35 


{ 7, 393. 94 
3.155.83 


t 984. 55 
617.88 


Wavne. 




J. T. McAlister 


Washington... 




B. P. Grant 








N. A. Watson ..,. ... 




2,781.24 
1,076.14 


569.89 
276.11 




F. C. Berry 


Burke 








18,172.44 








Total 


t 219.016.30 






PIANO AND OB 

Received from sundry sources 


CAN DEALERS LICEN.SES. 


t 1,886.12 






$ 1.886.12 






Recei\ed from .1. Bryan Grimes, Secretary, stamps received for cash 


t 28.30 


t 28.30 




S 16,736.06 


PRIVILEGE ^ 

Received from sundry sources 


AX ON RAILROADS. 

on above account 1 




1 


$ 16, 736. 06 




- 



1911.] 



Document No. 5. 



15 



Statement D — Continued. 



PUBLIC TAXeS, RECEIVED FROM SHERIFFS, AS FOLLOWS: 



General, i Interest. 



December. 1909. 

J. M. Davis Surry.---. 

J. B. Lanier--- 1 Harnett... 

R. M. Nowell..- Johnston.. 

E. \V. Sumnierill \ Onslow 



January. 1910. 

G. E. Ricka-.- ' Beaufort. 

.1. -M. Clark -- -- Bladen. .. 



February. 1910. 

J. S. Leonard Catawba 

.S. R. Greene Stanly 

J. M. Deaton Iredell 

.1- J. Knox I Brunswick.-. 

D. D. Wilkins -.[ Cleveland--. 

J. B. Stokes- I Bertie 

J. M. Smith ' Caldwell 

J. S. Royster -- Vance 

R. E. Davis i Warren- 

C. E. Tanner j Rutherford- 

S. P. Martin i Anson --. 

J. R. Edwards j Alleghany—. 

C. Cm. Etheridge I Camden 

J. .\. Brown -.- ! Gates..- 

.1. M. Edwards | Yancey 

.\. D. Warren Greene 

J. .S. Hargett — Jones- 

J. P. Nunn 1 Lenoir 

J. C. Crawford I Martin 

S. \\. .\ndrews 1 Orange 

G. R. Brinson i Pamlico 

B. F. Bray Perquimans.. 

C. C. Kilpatrick Transylvania 

March. 1910. 

]>. V. McPhail -. Sampson 

C-. .M.Jones.- - _ . Stokes 

J. J. Jenkins- Chatham 

J \V. Bryant Mitchell 

C. L. Johnston .1 Nash 

F. L. VV. Cohoon.- ' Tyrrell 

G. G. Best Duplin 

Charles Reid.. Pasquotank.. 

'■. G. Petty Lee. 



April. 1910. 

J.W.Alexander Clay % 

G. L. Heavener Lincoln... 

W. R. Atkinson Pender.... 

E. C. -McNeill Robe.son.. 

R. A. Adams Alexander 



$ 10.308.06 


S 102.01 




8,709.28 


48.38 




16.804.22 


164.82 




6.370.90 


38.00 


S 42,545.67 






I 14. 276. 03 


$ 228.01 




5,597.56 


1.90 


20, 103. 50 






$ 11,324.51 


{ 312.88 




8,645.27 






17.21S.00 


516.93 




4.312.79 






14.190.09 






9.844.70 


85.28 




7. 235. 74 


13S.53 




10,501.61 


779.42 




8. 081. 74 


99. 5S 




9,468.50 


165.65 




7.718.58 


145. 59 




2,241.26 


2.85 




1.670.73 
3.906.56 
2,016.16 














4.821.90 






3, 824. 82 






10,987.18 


445.85 




8.012,60 


187. 73 




8,122.80 


449.35 




3,282.80 


28.50 




4.996.91 


27.51 




4,203.90 


43.70 


170.058.50 






t 8.646.59 


s 




6,544.41 


13.50 




9,450.16 


39.06 




3,700.06 


1.90 




16. 182. 80 


441.39 




2.171.31 


28.07 




9.258.47 


77.57 




9.633.11 


416.71 




5, 204. 03 


74.06 


71. 883. 20 


S 1.383.12 


s 


8.337.27 


45.26 




4,686.81 






23.694.81 


373.05 




3. 829. 58 







16 



Document No. 5. 



[Session 



Statement D — Continued. 



PUBLIC TAXES. 



FROM SHERIFFS — continued. 




April. 1910— continued, 

A. Moore i Macon 

W. D. McLaurin i Scotland- 

P. H. Marshburn 1 McDowell.. 

D. C. Ragan- 1 Watauga... 



4, 695. 47 S 
5,860.02 
4,117.69 
4,449.36 



IMay. 1910 

G. B. Austin 

S. P. Hancock 

T. N. Fitch 

G. W. Cole 

T. D. Winstead 

John Griffith 

J. E. Barnard 

J. D. Hayman 

J. W. Biddle ' Craven 

P. E. Brown Wilkes 

A. T. Delap 1 Davidson.. 



Ashe 

Carteret... 
Caswell — 
Madison... 

Person 

Union 

Currituck. 
Dare 



lune. 1910. 

B. F. Dawson 1...J Edgecombe.. $ 14,992.87 

H. C. Kearney... I Franklin I 10,323.28 

T. E. Shuford ' Gaston : 19.479.13 

W. F. Fletcher I Yadkin... 5,165.09 



July. 1910. 

E. .S. .Norman... ..\ Chowan. 1 S 5,487.; 

J. T. Best ' Columbus ; 11,894.; 

E. O. Spencer. Hyde I 2,627.( 

J. L. Sheek... Davie 6,620.i 

B. E. Jones Guilford ..] 34,135.: 

R. J. Roane Swain I 6,302.( 

J. F. Honeycutt I Cabarrus | 14,057. f 

S. L. Hayworth I Randolph I 12,323.: 

V. C. V. Shepherd Henderson 7,597.i 



August. 1910. 
J. E. Ziglar... 
A. B. Dickey.. 
J. M. Worley.. 
S. P. Cowan.. 

J. H. Sears 

L. W. Tucker. 
R. N. Cooke.. 
C. H. Haynes. 
M. L. Hinson. 
A. L. Hill 



Forsyth $ 

Cherokee i 

Jackson... 

New Hanover 

Wake... 

Pitt.. 

Alamance 

Surry 

Richmond 

Polk 



31,628.11 
5, 858. 53 
5, 196. 46 
32,215.75 
39, 337. 07 
14,484.93 
10, 823. 34 
15,266.08 
9, 399. 34 
3,455.03 



2.85 
111.28 
. 33.32 



53.20 
255.53 



15.28 
778. 44 

75.78 
345. 69 



534. 36 
108. 72 
898. 22 



227.87 
264.86 ; 



83.12 
2, 596. 82 

1,033.17 
176.86 
67.33 



,434.00 
110.39 



3,224.54 
3,428.16 
134.73 
134. 62 
385. 38 
408. 51 
1.90 



1911.] Document No. 5. 17 



Statement D — Continued. 



PUBLIC TAXES, RECEIVED FROM SHERIFFS — Continued. 



General. Interest. 



September, 1910. 

J. H. McKenzie- Rowan ._. $ 

J. E. Bowers .--- Halifax 

W. D. P. Sharp I Wilson 

, J. G. L. Crocker , Northampton 

J. F. Harward . Durham _. 



October, 1910. 

A. E. Garrett Hertford 

A. C. Kelley..- - Moore 

J. R. McKenzie Montgomery. 

R. C. Crowell ._ j Buncombe 

S. M. Wheeler ! Granville 

H. A. Clarke- .-.. Rockingham. 

W. R. Medford Haywood .. 



November. 1910. 

X. \V. Wallace Mecklenburg. 

E. A. Stevens Wayne.. 

J. T. McAlister Washington.. 

B. P. Grant... .-. Graham 

N. A. Watson Cumberland.. 

F. O. Berry Burke 



s 


20.034.52 
17. .393. 12 
16. 720. 66 
10,326.68 


$ 


669. 36 
430.98 
613.61 
29.93 






42. 538. 92 




2.905.71 


S 111,663.49 


$ 


7, 152. 84 


s 


9.31 




8,602.31 




201. 12 






6.169.66 




22.33 






40. 719. 40 




1.992.24 






10.519.27 




223.50 






10.348.59 




1.044.12 






10.217.48 




45.93 


103. 168. 10 










s 


43.095.18 
18,542.51 
3,382.23 
2.418.40 


$ 


3.553.41 
759. 60 
30.40 






14,878.83 




467.22 






5,994.13 






93,121.91 












SI. 093, 292. 19 



18 



DuCUMEXT No. 5. 



[Session 



Statement D — Continued. 



Receiveil from sundry 



unt S 178,981.22 



ILROAD PROPERTY TA 



Recf'ived from sundry sources, - 



REFRIGKRATOR CAR 

Received from sundry ; 



PURPOSES. 



Received from sundry sources, on aliovc iicmunt $ 26.52 



REGIMENTAL. HISTORIES. SALE OF. 

Received from M. O. Shcrrill, State Librarian, on above account _. I $ 13.1 



. TAX, PRIVATE SECRETA 



Received from A. .1. Feild, Private Secretary, 



$ 1.121.25 



Recei\'ed from J. Bryan Grimes. Secretary, on abo 



SEWING MACHINE LICENSES. , 

Received from sundry sources, on above account % 3.944.50 



Received from W. M. Webb. Commissioner, collections on above ac- i 
count _ ' $ 



$ 3. 944. 50 



SLEEPING CAR PRO 

Ueceived from sundry 



above account. 



SLEEPING CAR P] 

Received from sundry sou 



Y TAX. FOR PENSIONS. 



$ 103. 50 



1011.] 



Document No. 5. 



Statement T) — Continued. 



STATE AND COLONIAL RECORDS, BALE I 



Received from SI. O. Sherrill. State Librarian, coUectlous on above i 
count -- 



19 



STATE GUARD, REFUND. 

ed from sundry sources, on above account. 



S 217.52 



STATE GUARD, SPECIAL REFUND 

Received from sundry sources, on above account.. 



STATE PRISON 



Received from prison, transferred to general fund. 



ATP PRISON EARNINGS. 



Received from J. J. Laughinghouse, Superintendent, coUectio 
above account-.- - - - --- 



S 198,896.46 



Received from sundry sources, on above account. 



ilBO.VT AND CANAL PROPERTY TAX, FOR PENSION 



Received from sundry sources, on above account. 



STREET RAILWAY. LIGHT AND WATER PROPERTY TAX, 
PURPOSES. 



Received from sundry 



above account- 



S 3, 764. 26 



Received from sundry 



ENSIONS. 

on above account.. 



S 715.88 



UPREME COURT REPORTS, 



Received from J. Bryan Grimes, Secretary, collections on above ac- 
count - - 



TELEGRAPH PROPERTY TAX, FOR GENERAL PURPOSES. 

Received from sundry sources, on above account 



20 



Document No. 5. [Sessioc 



Statement D — Continued. 



TBLEOBAPH PROPERTY TAX, FOR PENSIONS. 

Received from sundry sources, on above account 




368.98 
2,637.24 
3,654.78 




368.98 


TELEGRAPH TAX ON RECEIPTS. 

Received from sundry sources, on above account... ._ 




2,637.24 


TELEPHONE PROPERTY TAX. FOR GENERAL PURPOSES. 

Received from sundry sources, on above account 




3,654.7S 






696.08 










696.08 






13,177,86 


TELEPHONE TAX ON RECEIPTS. 








13,177.86 






29.80 


TRADE MARKS. 

Received from .1. Bryan Grimes. Secretary, collections on above ac- 








29.80 



1911.] 



Document No, 5. 



21 



STATEMENT E. 



Showing Detailed Disburse 



lENTS OF THE rUB 

November ', 



jK Twelve Months Ending 



Paid J. F. Armfield, Adjutant Genera!, salary, eleven months, Decem- 
ber, 1909-October. 1910, inclusive, at $1. 600.00 per year i $ 1,466.67 

R. L. Leinster. Adjutant General, salary, one month, November. 
1910, at $1,600.00 per year 133.33 

Total- - -- 



AGRICULTUB 



Paid B. R. Lacy, Trea 



December. 1910. 

Paid Central Carolina Fair Associatii 




. appropriation 1909 $ 



January. 1910. 

Paid Stokes County Fair Association, appropriatio 



March. 1910. 

Paid Mecklenburg Fa 



As.sociatioii, apprupriati( 



iuly. 1910. 

Paid Forsyth County Agricultural Association, appropriation 1909.. 



October. 1910. 
Paid North Carolina Agricultural Society . 



t 


100.00 


i 


100.00 


i 


100.00 


t 


1.500.00 



November. 1910 

Paid North Carolina Industrial Association, appropriation 1910 S 500.00 

Albemarle Industrial and Fish Association, appropriation 1910 ,.- 450.00 

Central Carolina Fair Association, appropriation 1910.. ■ 100.00 

Alamance County Fair Association, appropriation 1910 

Rowan County Fair Assocration. appropriation 1910. 

Mecklenburg Fair Association, appropriation 1910 



100.00 
100. 00 
100.00 




1,350.00 




t 


3, 250. 00 



ALAMANCE 



3HOUND A8SOCIATIO 



November. 1910. 

Paid Treasurer of .Association, appropriation 1910 $ 100.00 



ilAN THAININ*; SCHOOL- 

of school on above account: 



Appropriation for support [ $ 6, 000. 00 

Appropriation for improvenienta | 5, 000. 00 



32 



Document No. 5. 



[Sessioii 



Statement E — Continued. 



BLED SOLDIE 



December. 1909. i 

Paid W. M. Watson, clerk Superior Court, for J. T. Taylor. .._ i 120.00 

D. A. Houston, clerk Superior Court, for W. B. Treadway.. ' 120.00 

T. Morris, clerk Superior Court, for C. A. Krause | 120.00 

J. F. Johnson, clerk Superior Court, for D. C. Bond 120.00 

.1. H. White, clerk Superior Court, for J. Rector, Sr 120.00 

T. D. Boone, clerk Superior Court, for G. \V. Banks 120.00 

T. D. Boone, clerk Superior Court, for W. W. Powell 120.00 

C. H. Somera, clerk Superior Court, for J. L. Adams. ._ ___ 120.00 

C. H. Somers, clerk Superior Court, for B. F. Absher 120.00 

F. L. Hoylc, clerk Superior Court, for S. H. Crawford 120.00 

C. P. Matheson, clerk Superior Court, for W. D. Mentz ; 120.00 

C. Johnson, clerk Superior Court, for J. R. Billups | 120.00 

T. C. Robinson, clerk Superior Court, for 0. W. GuUedge ! 120.00 \ 

T. C. Robinson, clerk Superior Court, for T. H. Lewia 120.00 I 

J. H. White, clerk Superior Court, for McHone 120.00 

C. A. Armstrong, clerk Superior Court, for J. M. Fox i 120.00 

J. R. Hatch, clerk Superior Court, for M. Jinnett i 120.00 

J. R. Hatch, clerk Superior Court, for W. Mozinga. i 120.00 

D. H. Wallace, clerk Superior Court, for C. Carter 1 120.00 

J. R. Dail. clerk Superior Court, for C. R. Jones , 120.00 

G. A. Paul, clerk Superior Court, for J. W. Selby | 120.00 

W. W. Hampton, clerk Superior Court, for J. Coble j 120.00 

D. W. Bradsher, clerk Superior Court, for W. P. Lawson 120.00 \ 

A. A. Fain, clerk Superior Court, for J. W. Herabree ! 120.00 j 

J. J. Barrow, clerk Superior Court, for R. H. Gupton j 120.00 1 

R. S. Newton, clerk Superior Court, for A. K. McKeithan ! 120.00 I 

J. L. Crater, clerk Superior Court, for S. Holcombe ) 120.00 i 

G. T. Farwell. clerk Superior Court, for N. W. Ireland j 120.00 j 

D. A. Houston, clerk Superior Court, for J. A. Morris I 120.00 

D. A. Houston, clerk Superior Court, for S. J. Haney. I 120.00 J 

A. Nixon, clerk Superior Court, for J. S. Lawing. 120.00 

T. T. Loftia, clerk Superior Court, for W. Aiken I 120.00 I 

C. B. Green, clerk Superior Court, for W. O'Briant ] 120.00 

C. B. Green, clerk Superior Court, for C. A. Crabtree | 120.00 I 

W. S. Stevens, clerk Superior Court, for S. S. Tiner | 120.00 

W. S. Stevens, clerk Superior Court, for J. G, Allen.. '1 120.00 

C.E.Godwin, clerk Superior Court, for Y. Willard I 120.00 

C. E. Godwin, clerk Superior Court, for A. W. Hunt 120.00 

A. P. Harris, clerk Superior Court, for D. W. F. Kendall j 120.00 

A. P. Harris, clerk .Superior Court, for H. W. Gurgess I 120.00 

D. W. Bradsher, clerk .Superior Conrt, for W. C. Mangum 120.00 

D. W. Bradsher, clerk Superior Court, for D. Harris I 120.00 

M. O. Dickerson, clerk Superior Court, for J. B. Moore- 120.00 

F. L. Hoyle, clerk Sur.erior Court, for J. Willis 120.00 

F. L. Hoyle, clerk Superior Court, for J. M. Sweezey.. 120.00 ' 

F. L. Hoyle, clerk Superior Court, for T. W. Bridges 120.00 i 

W. C. Hammond, clerk Superior Court, for I. P. McPherson 120.00 

W. C. Hammond, clerk Superior Court, for E. A. Turner | 120.00 j 

W. C. Hammond, clerk Superior Court, for R. Allred 120.00 

W. C. Hammond, clerk Superior Court, for J. M. Overman 120.00 

W. C. Hammond, clerk Superior Court, for D. B. Leach 120.00 

S. S. Nash, clerk Superior Court, for J. Hardy — 120.00 

L. A. Bristol, clerk Superior Court, for J. Smith.. 120.00 

L. A. Bristol, clerk Superior Court, for L. Lane.... 120.00 

L. A. Bristol, clerk Superior Court, for A. Bowman 120.00 

C. C. Cornwall, clerk Superior Court, for H. A. Torrence.. 120.00 

J. H. White, clerk Superior Court, for J. Freeman 120.00 



I!tH.i DociMKNT No. f). 23 



Statement E — f'oiitinucd. 



nn,li:iui:L 



December, 1909— continued. 

Paid J. H. Wliite. clerk Superior Court, for .1. Ix-wis S 120.00 

J. H. White, clerk Superior Court, lor J. A. Whltt 120.00 

J. L. Crater, clerk Superior Court, for P. H. Holcombe ___ 120.00 

W. VV. Hampton, clerk Superior Court, for R. G. Bullard 120.00 

W. \V. Hampton, clerk Superior Court, for L. Payne 120.00 

W. J. Davis, clerk Superior Court, for R. Edwards 120.00 

W. J. Davis, clerk Superior Court, for N. A. Callihan- 120.00 

W. J. Davis, clerk Superior Court, for W. H. Caines 120.00 

R. E. Transou, clerk Superior Court, for J. P. .\dams- 120.00 

R. E. Transou, clerk Superior Court, fqr J. .M. Wimmer. 120.00 

VV. L. Lyon, clerk Superior Court, for J. W. Phelps. 120.00 

S. .M. Gary, clerk .Superior Court, for W. H. Cannon.. 120.00 

R. E. O.sborne, clerk Superior Court, for J. Rathborn 120.00 

M. T. Chilton, clerk Superior Court, for J. E. Xewman 120. 00 

V. F. Brown, clerk Superior Court, for S. .1. Green 120.00 

V. F. Brown, clerk Superior Court, for Wm. Reed 120.00 

V. F. Brown, clerk Superior Court, for L. .McMahon.... 120.00 

C. E. Godwin, clerk Superior Court, for L. J. Newton. _ • 120.00 

J. H. White, clerk Superior Court, for H. E. HoUotield 120.00 

J. H. White, clerk Superior Court, for M. Stroupe 120.00 

R. M. Ledford. clerk Superior Court, for \\ . \V. Rankin 120.00 

ianuary. 1910. 

Paid J. T. Fhthe. clerk .Superior Court, for J. A. Ingram.. 

\V. H. Humphrey, clerk Superior C'ourt, for J. W. Wilkins... 

A. T. Grant, clerk .Superior Court, for T. Caton 

P. Collins, clerk Supreior Court, for B. Rouse 

E. Clapp, clerk Superior Court, for J. .Johnson 

W. H. Humphrey, clerk .Superior Court, for L. S. W'illiains . 

.S. G. Mewborne. clerk Superior Court, for W. H. Spears 

R. L. Mitchell, clerk Superior Court, for .\. G. Stanley. 

February. 1910. 
Paid J. R. Hatch, clerk Superior Court, for C. Mitchell S 

March, 1910. 
Paid M. O. Dickerson, clerk Superior Court, for G. W. Callowa; 

.1. J. Barrow, clerk Superior Court, for J. Patterson 

.J. F. McCubbins, clerk Superior Court, for G. Caudle 

.1. .\. Russell, clerk .Superior Court, for M. A. Hartis 

May. 1910. 

Paid M. Emin, clerk Superior Court, for .M. F. Carson .. 

M. Erwin. clerk Superior Court, for A. C. Fletcher 

M. Erwin, clerk Superior Court, for A. N. Rogers 

June. 1910. 

Paid W. M. Watson, clerk Superior Court, for R. A. Russell 

J. B. Hensley, clerk Superior Court, for W. D. Williams... 

C. E. Godwin, clerk Superior Court, for A. Hege 

C. E. Godwin, clerk .Superior Court, for D. Sells 

L. W. .Stanley, clerk Superior Court, for S. Summersett 

L. W. Stanley, clerk Superior Court, for H. Vines 



$ 120.00 


120.00 


120.00 


120.00 


120. UO 


120.00 


91.00 


120.03 


S 120.00 


$120.00 


120. 00 


120.00 


94.00 


i 120.00 


120.00 


120.00 


S 120.00 


120.00 1 


120.00 1 


120.00 1 


120.00 


120.00 



'24 



Document No. 5. 



[Session 



Statement E — Continued. 



APPnOPHIATION FOR DISABLED SOLD,EHS-««(.»«f,/. . ' 








July. 1910. 








Paid W. M. VVatsoD. clerk .Superior Court, for M. E. VVhltehurst 


S 120.00 






J. R. Dail. clerk Supeinor Court, for C. H. Forrest.^ 


120.00 






J. F. McCubbins. clerk Superior Court, for M. H. Hunt... 


120.00 


s 


360.00 


August. 1910. 




Paid A. A. Fain, clerk Superior Court, for D. T. Sudderth 


S 120.00 






J. A. Hobbs. clerk Superior Court, for A. J. Weaver 


120. 00 






R. S. Newton, clerk Superior Court, for J. R. Ward 


120.00 






W. M. Watson, clerk Superior Court, for J. Tavlor 


120. 00 
120 00 






S. E. MidEett. clerk Superior Court, for Z. Flowers 




M. T. Chilton, clerk Superior Court, for G. W. Barr 


120.00 
120.00 






J. D. Kernodle, clerk Superior Court, for J. W. Rtlev 




J. D. Kernodle, clerk Superior Court, for S. S. Thompson 


120.00 




960.00 


September, 1910. 






Paid J. J. Barrow, clerk Superior Court, for Alex. Harris ._. 


$ 120.00 






J. R. Rodwell, clerk Superior Court, for B. P. Robertson ., 


120.00 




240. 00 


October. 1910. 


" 


Paid C. Strayhorn, clerk Superior Court, for J. Minccy _ 


i 120.00 






A. A. MoKeithan. clerk Superior Court, for D. A. Wallace 


120.00 






A. A. McKeithan. clerk Superior Court, for W. M. Chapman 


120. 00 






J. A. Hartness. clerk .Superior Court, for J. H. Brown. 1909 


120.00 






J. A. Ilartne.ss. clerk Superior Court, for .T. H. Brown. 1010 


120.00 




600.00 






Total _ __ 


s 


14.108.00 


APPnoentATtON- FIRE PROTECTtON STATE INSTiTfTtONs. 






March, 1910. 








Paid F. M. ScroKKS. steward, hose. MorEanton Hospital . 


S 624.92 










$ 


624.92 


APP,.0,.K,AT,<,X POBLtC HtOH SCHOC.S. 






Paid on above account as follows: 









November. 1910. 

Paid A. T. Thompson, treasurer .Mamance County, Friendship I S 

A. T. Thompson, treastirer ,\lamance County, Hawfield 

A. M. Matheson, treasurer .Alexander County, Stony Point 

.\. M. Matheson. treasurer .\lexander County, Taylorsville 

J. R. Edwards, treasurer .Alleghany County. Turkey Knob 

C. Marsh, treasurer Anson County, Lilesville _ 

A. V. Cole, treasurer Bertie County, .\uiander.,. 

A. V. Cole, treasurer Bertie County. Mars Hills 

A. McA. Council, treasurer Bladen County, Abbottsburg--- 

A. Mc.\. Council, treasurer Bladen County, Bladenboro-- _. 

.\. McA. Council, treasurer Bladen County. White Oak 

T. M. Duekett. treasurer Buncombe County. Barnardsville 

T. M. Duekett. treasurer Buncombe County. Fairview 

T. M. Duekett, treasurer Buncombe County, Hominy Valley 

C. A. Overcash treasurer Cabarrus County. Rocky River 

C. A. Overcash. treasurer Cabarrus County. Winecoff 

J. J. Austin, treasurer Caldwell County, Granite Falls 

J. R. Sawyer, treasurer Camden County. South Mills 



250.00 
250.00 
250. 00 
250. 00 
250.00 
250. 00 
250.00 
250. 00 
250. 00 
250. 00 
250.00 
250. 00 
250.00 
250. 00 
250. 00 
250. 00 
250. 00 
250. 00 



1911.] 



Document No. 5. 



25 



Statement E — Continued. 



APPROPRIA 



FOR 



SCHOOLS — contiii ued. 



November, 1910~continued. 
Paid J. U. Long, treasurer Catawba County, St. James-- — 

J. U. Long, treasurer Catawba County, Startown 

.1. J. Jenkins, treasurer Chatham County, Merry Oaks 
J. J. Jenkins, treasurer Chatham County, Pittsboro... 
J. J. Jenkins, treasurer Chatham County, Slier City... 
A. G. Deweese, treasurer Cherokee County, Mtirphy... 

A. J. Jones, treasurer Clay County, Hayes\*ille 

R. Stroup. treasurer Cleveland County, Fallston 

R. Powell, treasurer Col 
R. Powell, treasurer Col 
F. S. Ernul, treasurer Ci 
D. Caster, treasurer Cu 
D. Gaster, treasurer Cui 



mbus County. Chadbourn 

mbus County. Whit«ville 

iven County, \'anceboro 

iberland County, Godwin 

berland County. Stedman 

G. W. Williams, treasurer Currituck County, Poplar Branch. 

W. G. Jitzgerald. tieasurer Davidson County, Chuchland 

W. G. Fitzgerald, treasurer DaWdson County, Reeds 

T. C. Sheets, treasurer Da\'ie County, Cooleemee.. 

T. C. Sheets, treasurer Davie County, Farmington 

G. G. Best, treasurer Duplin County, Teacheys... 

S. Bowling, treasurer Durham County. Bahama 

B. F. Eagles, treasurer Edgecombe County. Macclesfield 

B. F. Eagles, treasurer Edgecombe County. VVhitakers 

G. L. Beck, treasurer Forsyth County. Bethania 

G. L. Beck, treasurer Forsy-th County, Kernersville 

Ci. L. Beck, treasurer Forsjlh County, Lewisville : 

G. L. Beck, treasurer Forsyth County, Walkertown 

J. M. Shuford, treasurer Gaston County. Dallas 

J. M. Shuford. treasurer Gaston County, Stanly... 

R. W. Gatling, treasurer Gates County, Reynoldson _. 

R, W. Gatling, treasurer Gates County, Sunbury , 

W. T. Lyon, treasurer Granville County. Creedmoor 

W. T. Lyon, treasurer Granville County. Knap of Reeds 

W. T. Lyon, treasurer Granrtlle County, Stem- 

G. H. McKinney, treasurer CJuilford County, Monticello 

J. E. Bowers, treasurer Halifax County, Aurelian Springs 

J. E. Bowers, treasurer Halifax County, Enfield....-*... 

J. H. Williams, treasurer Harnett County. Angler 

J. H. Williams, treasurer Harnett County. LtUlngton 

H. A. Love, treasurer Haj-wood County. Rock Hill 

H. A. Love, treasurer Haywood County, Rock Springs 

A. E. Garrett, treasurer Hertford County, Winton 

J. O. Marshall, treasurer Hyde County, Wadesvllle 

W. Bryson, treasurer Jackson County, Webster 

W. L. Stancill, 
W. L. Stancill, 

B. C. Pearce, t 
J. O. Allen, treasu: 
J. O. Allen, treasui 



1 Mills.. 



■ Johnston County. Kenly.. 
ohneton County. Wilson's 

■ Lee County, Jonesboro 

■ Lincoln County, Grouse - 

• Lincoln County, Denver 

rer Macon County, HigdonvUle 

easufer Macon County. lotla 

iderson, treasurer Madison County, Madison Seminary 

W. H. Henderson, treasurer Madison County. .Spring Creek 

C. D. Carstarphen. treasurer Martin County, Robersonville 

C. D. Carstarphen, treasurer Martin County, Williainston 

A. D. Muse, treasurer Moore County, ,South<-rn Pines 

J. D. Winstead, treasurer Xaah County, Mount Pleasant 

J. D. Wlnstead, treasurer .\" ash County. Red Oak.. . 



. Moor* tr. 
. H. J(?n.l. 



250.00 

250.00 

250.00 

2110.00 

250.00 

250.00 

250.00 

250.00 

250.00 1 

250.00 

250.00 

250.00 

250.00 

250.00 

250.00 

250.00 

250.00 

250.00 

250.00 

250.00 

250.00 I 

250.00 

250.00 

250.00 

250.00 

250.00 

250.00 

250.00 

250.00 

250.00 

250.00 

250.00 

250.00 

250.00 

250.00 

250.00 i 

250.00 I 

250.00 

250.00 1 

250.00 

250.00 

250.00 ; 

260.00 ' 

250.00 

250.00 I 

250.00 

250.00 ! 

250.00 ' 

250.00 I 

250.00 ' 

250.00 

250.00 

250.00 

250.00 

250.00 I 

250.00 

2.50.00 



26 



DotUMENT N( 



[Session 



Statement E — Continued. 



oiili/iimi. 



November, 1909— continued. 

Paid E. J. Gay, treasurer Northaniptou County, Seaboard 

E. J. Gay, treasurer Northampton County, Severn 

H. L. Parrlsh, treasurer Orange County, Hillsboro 

C. S. Wesrott. treasurer Pamlico County, Oriental- ._. 

W. R. Atkinson, treasurer Pender County, .\tkinson 

W. R. Atkinson, treasurer Pender County. Burgaw 

O. L. SatterBeld, treasurer Person County, Bethel Hill 

O. L. .Satterfield, treasurer Person County, Bushy Fork 

H. T. Arledge. treasurer Polk County. Columbus 

R. L. McDonald, treasurer Richmond County, Hoffman 

M. G. McKenzie, treasurer Robeson County, Lumber Bridge 

M. G. McKenzie, treasurer Robeson County. Orrum 

M. G. McKenzie, treasurer Robeson County, Rowland -. 

M. G. McKenzie, treasurer Robeson County. Philadelphus... 

H. A. Clark, treasurer Rockingham County, Madison 

H. A. Clark, treasurer Rockingham County, Ruffin 

H. A. Clark, treasurer Rockingham County, Stoneville 

J. R. Nicholas, treasurer Rowan County, Mt. Ulla 

J. R. Nicholas, treasurer Rowan County. Woodleaf 

A. R. Yelton. treasurer Rutherford County. Forest City 

A. R. Yelton, treasurer Rutherford County, Rutherfordton., 

T. E. Owen, treasurer Sampson County, Newton Grove 

A. Tucker, treasurer Stanly County. New London 

A. F. Christian, treasurer Stokes County, King 

A. F. Christian, treasurer Stokes County, Walnut Cove 

J. \V. Redmon, treasurer Surry County, Dobson 

J. S. Stanbury, treasurer Swain County, Whittier 

Z. VV. Nichols, treasurer Transylvania County, Penrose 

Z. VV. Nichols, treasurer Transylvania County, Roseman 

J. W. Laney, treasurer I'nion County, Marshville _ 

J. W. Laney, treasurer Union County, Unionville 

W. E. Gary, treasurer Vance County, Bona Vista 

W. E. Gary, treasurer Vance County, Kittrell 

G. T. Norwood, treasurer Wake County, Bay Leaf 

G. T. Norwood, treasurer Wake County, Wakelon 

-M. B. Alston, treasurer Warren Cfcunty, Macon 

M. B. .Alston, treasurer W'arren County, Wise 

C. Latham, treasurer Washington County, Creswell 

C. Latham, treasvirer Washington County, Roper 

.r. W. Thompson, treasurer Wayne County, .Seven Springs.... 

P. E. Brown, treasurer Wilkes Count.v, Ronda - 

T. W. Williams, treasurer Wilson County, Lucama 

T. W. W'ilUams, treasurer Wilson County, Rock Ridge 

S. W. Vestal, treasurer Yadkin County, Booneville 

W. T. Tomberlin. treasurer Y'aneey County, Elk Shoal- 

A. J. Thompson, treasurer .\lamance County, Sylvan 

J. A. Lea. treasurer Caswell County, Providence.. 

B. F. Eagles, treasurer Edgecombe County, Tarboro. 

P. B. Griffin, treasurer Franklin County, Franklinton 

P. B. Griffin, treasurer Franklin County, Louisburg 

A. D. Muse, treasurer Moore County. Carthage 

A. F. Christian, treasurer Stokes County, Pinnacle 

J. W. Redmon, treasurer Surry County, Elkin 

J. W. Redmon. treasiu-er Surry County, Rockford. 

W. A. Bailey, treasurer Burke County, Glen Alpine 

D. Gaster. treasurer Cumberland County. Hope Mills... 

P. B. Griffin, treasurer Franklin County, Bunn 



250.00 

250.00 

250.00 I 

250.00 i 

250.00 { 

250.00 I 

250.00 

250.00 

250.00 

250.00 I 

250.00 ' 

250.00 

250.00 

250.00 

250.00 ! 

250.00 ' 

250.00 

250.00 

250.00 

250.00 

250.00 

250. 00 

250. 00 

250. OO 

250. 00 

250. 00 

250.00 

250. 00 

250.00 

250.00 

250.00 

250.00 

250.00 

250.00 1 

250.00 ' 

250.00 

250.00 

250.00 

250.00 

250.00 

250.00 I 

250.00 I 

25!]. 00 ; 

250.00 

250.00 

200.00 

200.00 

100.00 

100.00 

100^0 

100% 

100.00 

100.00 

100.00 

liOO.OO 

:soo.oo ' 

.100.00 ' 



1911. 



Uocr.MENT Xo. 



Statement E — Continued. 



..PPK0,.,<,.T,OX- KOH PCBLT H.OH 8CH00LS-.0,„i« ,-.,/. 






November. 1909— continued. 






Paid W. R. Sloan, treasurer Iredell County. Harmony 


t 300.00 




\V. R. Sloan, treasurer Iredell County, Scotts 


300.00 




J. H. Dawson, treasurer Lenior County, LaGrange 


300.00 




B. F. Xewby, treasurer Randolph County. Liberty 


300.00 




J. W. Thompson, treasurer Wayne County. Falling Creek 


300.00 




S. W. Vestal, treasurer Yadkin County. Courtney 


300.00 




W. L. StanciJl. treasurer Johnston County. Benson... 


350.00 




E. G. Gay. treasurer Northampton County, Rich Square 


350.00 


















350.00 








J. W. Thompson, treasurer Wayne County. Pikeville 


350.00 




J. M. Shuford, treasurer Gaston Countv. Belmont 


375.00 




G. H. McKinney. treasurer Guilford County. Pleasant Garden .. 


375.00 




V. C. V. Shepherd, treasurer Henderson County. Hendersonville 


375.00 






375.00 
375.00 




W. B. Wilson, treasurer Pitt County. Farmville... 




A. E. Garrett, treasurer Hertford County, Ahoskie 


400.00 




M. A. Thompson, treasurer Mitchell County. Spruce Pine 


400.00 




G. A. Hurst, treasurer Onslow County, Richlands.... 


400.00 




B. F. Newby, treasurer Randolph County. Trinity 


400.00 






500.00 
500.00 








E. R. Mixon. treasurer Beaufort County, Pantego -. 


500.00 




A. Thomas, treasurer Carteret County, Atlantic 


500.00 




E. H. Henneman. treasurer Cherokee County, Andrews 


500.00 




F. S. Ernul, treasurer Craven County. Dover ... 


500.00 






500.00 
500.00 








G. H. McKinney, treasurer Guilford County, Jamestown 


500.00 




C. P. Harriett, treasurer Jones County. PollocksvUle 


500.00 




N. C. Jones, treasurer McDowell County, Nebo 


500.00 




J. W. Stinson. treasurer Mecklenburg County, Huntersville 


500.00 




J. \\. Stinson, treasurer Mecklenburg County, Matthews 


500.00 




J. R. McKenzie, treasurer Montgomery County, Biscoe 


.500. 00 






500. 00 










J. S. Stanbury. treasurer Swain County, Bryson City.. 


500.00 




G. T. Norwood, treasurer Wake County. Gary.... _ 


500.00 






500.00 




A. Moore, treasurer Macon County, Cowee 


150.00 




J. R. Nicholas, treasurer Rowan County, China Grovel 


175.00 




R. L. McDonald, treasurer Richmond County. Roberdel 


450.00 








S 50,000.00 




APP«OPB,.TIO.N. P.BUC SCHOOLS. 




Paid County Treasurers on above account as follows: 






February. 1910. 






Paid A. , I. Thompson, .Alan. :incc County 


$ 1.B23.33 




A. .M. Matlieaon, Alexfinder County 


694. 86 




J. R. Edwards. Alleghany County. 


534.94 




J. O. A. Craig. Anson County 


1.476. 78 




L. S. Vannov. Aahe Countv 


1. 279. 84 





28 



Document No. 5. 



Statement E — Continued. 

APPROPRIATION'. pt'BLic SCHOOLS — Continued. 

February. 1910 — continued. 

Paid .1. F. Tayloe. Beaufort County 

J. B. Stokes, Bertie County 

W. S. Clark. Bladen County. , 

G. E. Brooks, Brunswick County '. 

T. M. Duckett. Buncombe County 

A. N. Dale, Burke County 

C. A. Overcash, Cabarrus County 

.1. J. Austin, Caldwell County. 

J. R. Sawyer, Camden County. 

A. Thomas, Carteret County 

J. A. Lea. Caswell County 

.J. U. LonK, Catawba County 

.1. J. Jenkins. Chatham County.... 

A. G. Deweese, Cherokee County 

W. N. White, Chowan County.... 

A. J. Jones. Clay County 

W. R. Newton, Cleveland County 

R. H. Powell. Columbus County 

F. S. Ernul. Craven County 

D. Gaster, Cumberland County 

a. \V. Williams. Currituck County... 

J. N. Davis. Dare County.... 

W. G. Fitzgerald. Davidson County 

J. W. Echison. Davie County 

G. G. Best. Duplin County 

S. Bowling. Durham County -• 

J. E. Cobb. Edgecombe County... 

G. L. Beck, Forsyth County 

P. B. C;riffin, Franklin County 

J. M. Shuford, Gaston County ! 

R. W. (iatllng. Gates County 

J. D. Orr, Graham County '. 

W. T. Lyons, Granville County 

W. T. Carraway, Greene County. 

G. W. McKinney, Guilford County 

J. E. Bowers, Halifax County 

J. W. Williams, Harnett County 

H. A. Love, Haywood County 

K. P. Freeman, Henderson County 

.-v. E. Garrett, Hertford County 

J. O. Marshall, Hyde County 

W. R. .'iloan. Iredell County 

W. Bryson, Jackson County. J 

G. A. Hood, Johnston County 

B. C. Pearce, Lee County — 

C. P. Harriett, Jones County. 

J. H. Dawson, Lenoir County 

J. O. Allen Lincoln County 

H. D. Dean, Macon County 

W. U. Henderson, Madison County 

C. D. Carstarphcn, .Martin County... 

N. C. Jones, McDowell County 

H. J. Walker, Mecklenburg County.. 

.M. A. Thompson. Mitchell County 

J. R. McKenzie, Montgomery County 

A. D. Muse, Moore County... 

J. D. Winsttad. Nash Count.v 



1.632.99 

1,320.81 

991.55 

808.60 

2.936.25 

1, 180. 60 

1,471,64 ! 

1,186.77 

371.56 

716.60 

851.52 

1.683.66 

1,381.31 

889. 23 

579.16 

263.58 

1.731.31 

1.545.17 

1,295.44 

2,119.53 

478.38 

290.01 

J, 589. 39 j 

794.61 I 

1,379.77 

1,879.06 i 

1.736.45 

2.449.S2 

1.485.52 

2.129.47 

678.57 

295. 29 

1.435.48 

711.82 

3, 153. 59 

2, 004. 52 

1.224.65 

1.155.06 

882. 71 
925.56 
529. 28 

1.928.08 
804.04 

2,314.76 
661.09 

478.72 J 
1.137.23 
1,038.17 

745.08 

1.355.09 j 

994.29 

979.21 

3. 652. 02 .j 

1.112.90 

900.71 

998. 75 

1.705.43 



1911. J 



DOCIMENT No. 



29 



Statement E — Continued. 



JATION, PTTBLic SCHOOLS — continued. 



February. 1910— continued. 
Paid H. McL. Green. New Hanover County . 
J. G. L. Crocker. Xorthampton County, 

G. A. Hurst, Onslow County ._ 

H. L. Parrish, Orange County 

C. S. Wescott. Pamlico County.. 

J. P. Thompson. Pasquotank County 

W. R. Atkinson, Pender County... i 

L. W. Norman, Perquimans County 

O. L. Satterfield, Person County 

S. T. White, Pitt County 

J, Jackson, Polk County.. 

B. F. Newby, Randolph County.. 

D. M. Morrison, Richmond County 

M. G. McKenzie, Roheson County 

H. A. Clark, Rockingham County 

J. R. Nicholas. Rowan County 

A, R. Yelton, Rutherford County 

T. E. Owen, Sampson County... 

H. D. McLauren, Scotland County 

A. Tucker, .Stanly County 

A. F. Christian, Stokes County 

J. W. Redmon, Surry County 

J. S. Stanbury, Swain County 

Z. W. Nichols, Transylvania County 

W. H. McClces. T>Trell County 

G. M. Laney, Union County 

W. E. Gary, Vance County 

L. B. Pegram, Wake County 

J. L. Coleman, Warren County 

W. N. Thoma,<(, Watauga County 

C. Latham, Washington County 

P. E. Brown, Wilkes County 

J. W. Thompson, W'ayne County.. 

W. T. Farmer. Wilson County 

S. W'. Vestal, Yadkin County 

W. T. Tomberlin, Yancey County 

Total- -.- 



1.317.89 
1,213.00 
806,60 
845,52 I 
597.50 I 
906.02 I 
823.06 I 
620.64 ; 
996. 18 
2, 159. 13 
431.59 
1,739.71 
1.155,41 
2, 750. 80 
2, 314. 07 
2,111,82 
1,641.84 
1,696 

575. 73 

1,190.03 

1, 187. 12 

1,769.88 

542.31 

406.22 

320. 14 

1,853.35 

1, 125. ! 

3,529.13 

1,203.57 

892. 31 

621. 67 

1, 844, 95 

1,954.47 

1,581.85 

930,02 

763.59 



S 125, 000. 00 



4PPflOPRI.\TION, PUBLIC SCHOOLS— SUPPLE 



Paid County Treasurers on above account as follows 



February, 1910. 

Paid A. M. Matheson, Alexander County i % 1,726.40 j 

J. R. Edwards, Alleghany County , 2,741. 18 

L. S. Vannoy, Ashe County 2,777.64 

J. O. A. Craig, Anson County 1,380.79 

G. E. Brooks, Brunswick County 1,350.00 

W. S. Clark, Bladen County 3,374,97 

J. J. Austin. Caldwell County. 2,487.49 

A. N. Dale, Burke County ..| 897,14 

A. Thomas, Carteret County 2,197.60 

i. R. Sawyer, Camden County j 1,241.32 j 

J. U. Long, Catawba County.... 1,984.95 I 

J. A; Lea. Caswell County.. I 1,921.89 

A. G. Deweese, Cherokee County 2,618.80 | 



30 



DoLUMEiVT Nl 



[Session 



Statement E — Continued. 



APPROPKIATION, PUBLIC SCHOOLS — SUPPLEMENTAL — continued. 



February, 1910 — continued. 

Paid J. J. .Ipukins, Chatham County 

\V. R. Newton. Cleveland County 

A. J. Jones, Clay County 

D. Gaster. Cumberland County 

R. H. Powell. Columbus County 

J. N. Davis, Dare County 

G. W. Williams, Currituck County 

G. G. Best, Duplin County.. 

W. G. Fitzgerald. Davidson County 

R. \V. Catling, Gates County... 

P. B. Griffin, Franklin County _. 

\V. T. Lyon. Gran\-ille County 

J. D. Orr. Graham County.. 

J. H. Williams. Harnett County... , 

W. T. Carraway. Greene County 

A. E. Garrett. Hertford County 

K. P. Freeman. Henderson County 

W. R. Sloan. Iredell County 

J. O. Marshall. Hyde County 

' W. Bryson. Jackson County 

B. C. Pearce. Lee County 

J. O. .Mien. Lincoln County 

C. P. Harriett. Jones County 

W. H. Henderson, Madison County 

H, D. Dean, Macon County 

N. C. Jones. McDoTiell County 

M. A. Thompson. Mitchell County 

A. D. Muse. Moore County 

J. R. McKenzie. .Montgomery County..,. 

G. A. Hurst. Onslow County .'. 

J. G. L. Crocker. Northampton County.. 

C. S. Woscott. Pamlico County 

H. L. Parrish, Orange County 

L. W. Xorman, Perquimans County 

W. R. Atkinson, Pender County... 

B. F. Newby. Randolph County 

J. Jackson, Polk County.. 

A. R. Yclton. Rutherford County 

H. .\. Clark. Rockingham County 

A. Tucker. Stanly County 

T. E. Owen. Sampson County 

J. W. Redmon. Surry County 

• .\. F. Christian. Stokes County 

G. il. Laney. Union County 

Z. W. Nichols, Transylvania County 

C. Latham, Washington County 

J. L. Coleman, Warren County 

P. E. Brown. Wilkes County... 

W. N. Thomas. Watauga County 

S. W. Vestal. Yadkin County 

W. T. Tombcrlin. Yancey County.. 

Total 



1.501.02 
2,026.67 
347.94 
1,550.70 
1,238.40 
2, 792. 55 
730.58 
880. 65 
416.57 
1,091.88 
2,061.25 
1,583.34 
360.00 i 
911.18 I 
896.45 I 
804.65 { 
1.129.21 i 

938. 60 
2,641.82 
2,411.28 j 
1.127.42 
1.186.91 
824. 33 
2.216.59 
972.00 
1.927.89 
1.343.48 j 
2.476.09 

688.30 j 

1.284.75 ! 

. 882.07 j 

2,087.89 1 

976.96 i 

380.00 

1.350.00 

1.649.54 

334.80 

1.888.83 

1.408.77 

789.99 

2. 163. 37 

1,350.00 

1,913.45 

1.571.45 

1,803.31 

89,83 

926. 25 

5,234.67 i 

1,876.80 

1,108.80 



i;)ll.] Document No. o. 31 



Statement E — Continued. 



APPROPRIATION. RURAL LIBRARIES. | 

Pai.l County Trea-surers on above ai-cuunt as follows: 

December, 1909. 

Paid W. E. Gary, Vance County ..- - S 10.00 

A. D. Muse, Moore County. -. ; 5-00 

Z. W. Xichols. Transylvania County -■ 5.00 

A. Thomas. Carteret County...- 5.00 

J. A. I-ca. Caswell County. 5.00 

C. P. Harriett. Jones County .- 20.00 

J. B. Stokes, Bertie County 10.00 

\V. S. Clark. Bladen County 20.00 

J. R. Edwards, Alleghany County 10.00 

B. F. Newljy, Randolph County 5.00 

' L. W. Xorman, Perquimans County ' 40.00 

X. C. Jones, McDowell County 30.00 

T. M. Duckett, Buncombe County 20.00 [ 

A. R. Yelton, Rutherford County | 10.00 j 

M. G. McKenzie, Robeson County I 5.00 

J. .M. Shuford, Gaston County. 5.00 I 

\V. T. Carraway, Green County. - 10.00 | 

J. O. Allen. Lincoln County ' 10.00 

G. A. Hurst, Onslow County 15.00 j 

J. F. Tayloe, Beaufort County 35.00 

O. A. Overcash, Cabarrus County. 15.00 

J. H. Williams, Harnett County - 15.00 

January. 1910. 

Paid J. G. L. Crocker, .Xorthampton County S 5.00 

B. F. Xcwby. Randolph County ' S.OO 

Z. W. Xichols, Transylvania County ._ 10.00 

T. M. Duckett. Buncombe County 5.00 

A. R. Yelton. Rutherford County 10.00 

J. L. Coleman, Warren County.... 10.00 

W. E. Gary, Vance County ] 5.00 

J. B. Stokes, Bertie County... I 10.00 

W. T. Carraway, Greene County.... j 10.00 

J. F. Ta.vloe. Beaufort County 10.00 ' 

J. O. Marshall, Hyde County | 10.00 

F, S. Ernul, Craven County 20,00 j 

W. R. Atkinson, Pender County { 5.00 

A. Thomas, Carteret County. I 20.00 

J. J. Austin, Caldwell County... 50.00 

W. G. Fitzgerald, Davidson County | 50.00 j 

n. L. Parrish, Orange County ' 30.00 

G. A. Hurst, Onslow County 15.00 

C. D. Carstarphen, Martin County 35.00 

C. P. Harriett, Jones County 20.00 

A. D. Muse, Moore County 5.00 

K. P. Freeman, Henderson County 5.00 

A. J. Thompson, .Uamance County 40.00 

A. X. Dale, Burke County 20.00 

W. U. Xcwton. Cleveland County 25.00 

H. J. Walker, Mecklenburg County 15.00 

B. F. N'ewby, Randolph County 5.00 

J. J. Jenkins, Chatham County 10.00 

G. W. Williams, Currituck County 10.00 

W. R. Atkinson, Pender County. 10.00 

B. C. Pearce. Lee County... 10.00 



32 



Document Xo. j. 



[Session 



Statement E — Continued. 



APPROPRIATION FOB RURAL LIBR 

January. 1910 — continued. 
Paid W. R. Newton, Cleveland County.. 

J. D. Winstead. Nash County 

K. P. Freeman, Henderson County.. 

S. BowlinE. Durham County 

W. D, McLaurin, Scotland County.. 



February. 1910. 
Paid G. E. Brook; 

J. M. Shuford. Gaston County 

A. Tucker. Stanly County 

J. H. WiUiams, Harnett County 

T. M. Duckett. Buncombe County.. 

A. E.'Garrett. Hertford County 

J. U. Long. Catawba County 

H. L. Parrlsh. Orange County 

W. G. Fitzgerald. Davidson County. 
C. A. Overcash. Cabarrus County... 
G. M. Laney. Union County. 



LIES — continued. 




Maich. 1910. 

Paid F. VV. White. Chowan County 

G. L. Beck. For3.\-th County 

J. F. Tayloe. Beaufort County 

J. G. L. Crocker. Northampton County.. 

H. D. Dean. Macon County 

A. Thomas. Carteret County 

A. G. Deweese. Cherokee County... 

C. D. Carstarphen, Martin County.. 

H. L. Pavrish. Orange County 

J. J. Austin. Caldwell County. _ 

M. G. McKcnzic. Robeson County 

R. H. Powell. Columbus County 

W. T. Carraway. Greene County 

W. Bryson. Jackson County 

J. O. A. Craig. .-Vnson County 

A. F. Christian. Stokes County 

D. Gaster. Cumberland County 

J. E. Cobb. Edeccombe County 

J. U. Long. Catawba County. 

A. E. Garrett. Hertford County 

J. H. Williams. Harnett County 

F. W. White. Chowan County 

J. B. Stokes, Bertie County 

J. J. Jenkins, Chatham County 

G. G. Best. Duplin County 

F. W. White, Chowan County... 

J. R. Edwards, Alleghany County 

A. F. Christian, Stokes County 

C. P. Harriett. Jones County 

R. W. Catling. Gates County 

J. J. Jenkins. Chatham County 

G. M. Laney. Union County 

W. R. Atkinson. Pender County 

F. W. White. Chowan County 

A. F. Christian. Stokes County 

J. H. Dawson. Lenoir County. 

J. H. Dawson, Lenoir County. 



1911.] Document No. 5. 33 



Statement E — Continued. 



APPROPRIATION FOR RURAL LIBRARIES — Continued. 

March, 1910— continued. 

Paid F. S. Ernul. Craven County ---. - $ 20.00 

B. C. Pearce. Lee County 10.00 

W. R. New-ton, Cleveland County ;--- 5.00 

A. Thomas, Carteret County.- , 5,00 1 

April. 1910. 

Paid G. H. McKlnney, Guilford County { 15.00 

W. T. Carraway, Greene County -- 5.00 ; 

J. W. Thompson, Wayne County 15.00 , 

W. .S. Clark, Bladen County I 10.00 

\V. R. Sloan, Iredell County \ 65.00 

W. H. Henderson, Madison County \ 10.00 

F. W. White. Chowan County | 10.00 

L. S. Vannoy, Ashe County - 10.00 

J. D. Winstead, Nash County 10.00 

A. F. Christian. Stokes County ! 10.00 

May. 1910. 

Paid G. A. Hurst, Onslow County— I $ 20.00 

C. D. Carstarphen, Martin County.. '. 20.00 

J. U. Long. Catawba County ._ 10.00 i 

W. E. Gary, Vance County 5.00 j 

A. D. Muse, Moore County... 5.00 [ 

J. M. Shuford, Gaston County 5.00 

T. M. Duekett, Buncombe County ' 5.00 



June. 1910. i 

Paid J. J. Jenkins, Chatham County... I S 10.00 

E. W. Gathng, Gates County 1 10.00 j 

M. A. Thompson, Mitchell County . 20.00 

July, 1910. 

Paid G. A. Hurst. Onslow County S 10.00 , 

A. M. .Matheson. Alexander County.. ...| 10. CO 

J. R. McKenzie, Montgomery County - 10.00 

August, 1910. 

Paid G. G. Best. Duplin County .« 20.00 

A. G. Deweese, Cherokee County 10.00 

G. H. .McKinney, Guilford County 10.00 

A. Thomas. Carteret County i 10.00 

G. E. Brooks, Brunswick County I 10.00 

September, 1910. | 

Paid W. S. Clark, Bladen County I $ 10.00 

W. H. Henderson, Madison Counly ! 10.00 

J. E. Bowers, Halifax County ; 5.00 

J. J. Jenkins, Chatham County j 10.00 

N. C. Jones, McDowell County 1 20.00 , 

Z. W. Nichols. Transylvania County 10.00 

October. 1910. 

Paid A. G. Deweese, Cherokee County I t 10,00 

T. E. Owen. Sampson County 5,00 

N. C. Jones, McDowell County... 15.00 

S. BowUng, Durham County ' 15,00 

J. J. Jenkins, Chatham County 5.00 

1 3 



34 



Document No. 5. 



Statement E — Continued. 



utinued. 



October, 1910— continued. I 

Paid B. C. Pearce. Lee County I $ 3.00 

G. A. Hurst, Onslow County | 5.00 

R. H. Powell. Columbus County ...J 5.00 

G. E. Brooks, Brunswick County ...J 10.00 

.\. D. Muse, Moore County ! 15.00 

J. O. A. Craig, Anson County... ..| 10.00 

J. G. L. Crocker, Northampton County 55.00 

J. P. Thompson. Pasquotank County— : 10.00 

H. A. Clark, Rockingham County I 45.00 

W. N. Thomas, Watauga County 5.00 

J. E. Cobb, Edgecomlie County 5.00 

W. T. Lyon. Granville County... ' 30.00 

D. SI. Morrison. Richmond County I 20.00 



DEP.\RTMKNT 



Paid sala 



I above account, as folio 



Paid B. F. Dixon. Auditor, December L 1909 to .September 29. 1910, 

inclusive, at $3,000.00 per year 

B. F. Dixon. Auditor, .September 30, 1910 to November 30, 1910, 

inclusive, at $3,000.00 per year ._ 

E. H. Baker, Chief Clerk, December 1, 1909 to November 30, 1910, 

inclusive, at $1,800.00 per year. 

Baxter Durham, Tax Clerk, December 1, 1909 to November 30, 

1910, inclusive, $1,200.00 per year _ 

Mrs. F. W. .Smith. Pension Clerk, December 1, 1909 to November 

30. 1910, inclusive, at $900.00 per year 



2,491.67 

508.33 

1,800.00 

1,200.00 

900.00 



Total. 



Paid ( 
March, 1910. 
Paid ,Scabourd Air Line 



\RTMENT, CONTINCENCIES. 

3ve account, as follows: 

vay, mileage book for .\uditor- 



May, 1910. 

Paid J. F. .Mitchell, .\geiit, nideage book 

Seaboard .\ir Line Railway Co., mileage book.. 



20.00 
40.00 



June. 1910. 

Paid South.-rn Railwa 



September. 1910. 
Paid J. O. Jones, Agent, mileage book.. 
Miss M. Gates, clerical services.... 



20.00 
10.00 



October. 1910. 

Paid Miss M 



25. 00 
175.00 



1911.] 



Document No. 5. 



35 



Statement E — Continued. 



ACDXIBON FOND. 

, above account... 



AUTOMOBILE FUND. 

Paid on above account: 
August. 1910. 

Paid B. R. Lacy. State Treasurer, payments to counties.. 

BOARD OF INTERNAL IMPROVEMENTS. 



Paid parties on above account, as follows: 
March. 1910. 

Paid R. F. Beasley, expenses attending meeting i S 37.00 

B. C. Beckwith, per diem and expenses | 38.60 



June. 1910. 

Paid B. C. Beckwith. per di< 



nd expenses i $ 



R. F. Beasley. per diem and expenses.. 
R. F. Beasley, per diem and expenses.. 



July. 1910. 

Paid B. C. Beckwith, per diem and expenses.. 
R. F. Beasley, per diem and expenses... 



August, 1910. 

Paid B. C. Beckwith, per dif 



. and expenses.. 



September. 1910. 
Paid W. F. Beasley, per diem and expenses 

M. Williams, stenographic services, sanatorium case 

B. C. Beckwith, per diem and expenses 

A. C. Bledsoe, typewriting, sanatorium case 

G. P. Crutchfield, service of summons, sanatorium ( 



April. 1910. 

Paid Royall & Borden furniture , 5 77.50 



91.65 
35.00 



S 97. 77 

87.25 



59.49 
64.50 
91.05 
2.00 
5.70 



October. 1910. 

Paid B. C. Beckwith, per diem and mileage book % 43.80 



BOARD OP PUBLIC CHARITIES. 

Paid parties on above account as follows: 



Paid Miss Daisy Denson, secretary, salary from December 1, 1909 to 

November 30. 1910, inclusive $ 900.00 

.\uatin Dunston, janitor, wages at $2.00 per week, December 1, 
1909 to November 30, 1910, inclusive i 104.30 



January, 1910, 
Paid H. C. Dockery, attending meeting S 29.57 



36 



Document No. 5. 



[Session 



Statement E — Continued, 



BOARD OF PUBLIC CHARITIES — Continued. 

February. 1910. 
Paid A. C. McAliater, attending meeting $ 



March. 1910. 

Paid Miss D. Denson, secretary, attending meeting.. 

C. J. Hunter, attending meeting 

J. C. Brown, attending meeting _ __ 

H. C. Dockery, attending meeting 



April. 1910. 
Paid A. C. McAlister, attending meeting.. 



July. 1910. 

Paid A. C. McAlister, attending meeting. 



August. 1910. 

Paid Harden & Holder, carriage hire committee.. 



October. 1910. 
Paid A. C. McAlister, attending meeting. 
H. C. Dockery, attending meeting.. 
, W. G. Briggs, Postmaster, stamps... 



November. 1910. 

Paid Harden & Holder, carriage hire for committee. 



3L BUILDING, LIGHTING AND VENTILATING. 

Paid on above account, as follows: 





8.55 


i 8.55 








12.40 
19.60 
9.45 






11.25 


52.70 








5.45 


5.45 








11.75 


11.76 








4.00 


4.00 








15.70 
7.12 
25.00 


47.82 








4.00 


4.00 






S 1, 168. 14 







Paid Young & Hughes, ventilating contract $ 4. 04». 00 

Carolina Electrical Company, lighting contract 1,535.00 



Paid parties on above account, as follows: 
March. 1910, 
Paid T. \V. Fenner, clerk, on account electric chair S 1.000.00 



April. 1910. 

Paid \V. F. Baker, bringing convict for execution. 
J. H. Scars, serving papers on convicts 



May. 1910. 
Paid \\. D. McLaiirin, bringing convict for execution j $ 24.25 

August. 1910. 
Paid T. F. Hunter, bringing convict for execution 








S 


1.000.00 


i 


22. 15 
1.20 




23.35 






% 


24.25 




24.25 






% 


53.00 




53.00 










{ 


1. 100.60 



1911.] 



DOCUSIENT No. 5. 



37 



Statement E — Continued. 



CAPITOL SQUARE. 



Paid parti* 



1 abo 



■ account 1 



i folio 



February, 1910. 
Paid Ed. Umstead, manure for square 

March, 1910. 

Paid Sim Lee, for labor 

Sim Lee, for labor... 

April, 1910. 

Paid Sim Lee. for labor 

Sim Lee. for labor 

T. \V. Wood & Sons, seeds for square.. 

.Sim Lee, for labor. 

Sim Lee, for labor 

Sim Lee. for labor 

June. 1910. 

Paid Walter Harris, for labor 

G. W. Kerr, repairing well. _■ 

J. L. O'Quinn & Co., seeds for square.. 
H. SteiBmetz, roses for square 

August. 1910. 
Paid Chap .Mial. for labor 

September. 1910. 
Paid Chap -Mial. for labor 

October, 1910. 

Paid E. Umstead, manure for square 

J. Freeman, labor 

S. Bason, trimming trees on square 

Total ... 

COLORED NORMALS. 




Paid parties 



labo 



count i 



I folio 



December, 1909. 

Paid J. A. Bivins, superintendent, mileage book S 

G. L. Sheep, treasurer, appropriation, Elizabeth City Normal .. 

H. W. Lilly, treasurer, appropriation, Fayetteville Normal 

W. A. Blair, treasurer, appropriation, Winston 

January, 1910. 

Paid J. A. Bivins, superintendent, salarj- and expenses, December, 1909. $ 

J. A. Bivin.s, superintendent, mileage book 

H. W. Lilly, treasurer. Fayetteville building appropriation 

S. L. Sheep, treasurer, Elizabeth City building appropriation 

Vi. A. Blair, treasurer, Winston building appropriation 

J. A. Bivins, superintendent, mileage book , 



20.00 
500.00 
500.00 
500.00 



166.05 
20.00 
, 334. 00 
,333.00 
500.00 
20.00 



38 



Document No. 5. 



[Session 



Statement E — Continued. 



id expenses. January. 1910 

Fayetteville 

Elizabeth City 

Winston.. 



COLORED NORMALS — Continued. 

February, 1910. 

Paid J. A. Bivins, superintendent, salary 

H. W. Lilly, treasurer, appropriatio: 

S. L. Sheep, treasurer, appropriatio: 

W. A. Blair, treasurer, appropriatioi 

J. A. Bivins, superintendent, mileage book 

H. W. Lilly, treasurer, appropriation, Fayetteville 

S. L. Sheep, treasurer, appropriation, Elizabeth City 

March. 1910. 

Paid J. A. Bivins, superintendent, salary, etc., February, 1910.. 
W. A. Blair, treasurer, appropriation, Winston Normal.. . 

J. A. Bivins, superintendent, mileage book 

S. L. Sheep, treasurer, appropriation, Elizabeth City 

April. 1910. 

Paid J. A. Bivins, superintendent, salary, etc., March, 1910 

J. A . Bivins. superintendent, mileage book. 

H. W. Lilly, treasurer, appropriation. Fayetteville 

May. 1910. 

Paid J. A. Bivins. superintendent, salary, etc., April. 1910 

W. A. Blair, treasurer, appropriation, Winston 

S. L. Sheep, treasurer. Elizabeth City, appropriation 

.1. A. Bivins, superintendent, mileage book 




June. 1910. 

Paid J. A. Bivins, superintendent, salary, etc.. May, 1910.. 
H. W. Lilly, treasurer, appropriation, Fayetteville... 

July. 1910. 
Paid J. A. Bivins, superintendent, salary, etc., June, 1910. 
J. A. Bi\'ins. superintendent, mileage book 



August. 1910. 

Paid J. A. Bivins, superintendent, salary, etc.. July, 1910 

J. A. Bivins, superintendent, mileage 

J. A. Bivins, superintendent, mileage book 

W. A. Blair, treasurer, appropriation, Winston 

H. W. Lilly, treasurer, appropriation, Fayetteville 

September. 1910. 
Paid J. A. Bivins. superintendent, salary, etc.. August, 1910 

October. 1910. 

Paid J. A. Bivins, superintendent, salary, etc., yeptember, 1910. 

S. L. Sheep, treasurer, appropriation, Elizabeth City 

H. W. Lilly, treasurer, appropriation, Fayetteville. 

W. A. Blair, treasurer, appropriation, Winston building 

November, 1910. 

Paid J. A. Bivins, superintendent, salary, etc.. October, 1910 

J. A. Bivins, superintendent, mileage book 

S. L. Sheep, treasurer, appropriation. Elizabeth City 

J. A. Bivins, superintendent, salary, November, 1910 

W. A. Blair, treasurer, special appropriation. Winston 



% 165. 30 
800.90 
500.00 
20.00 



S 164.95 

20.00 

500.00 

158.20 

1,000.00 


1,843.16 




t 26,572.65 



litll.J DOCIMKNT Xo. :>. 39 



Statement E — Cotitinued. 



COMMISSIONER OF IXSCRANCE. 

Paid salaries on abo 



I 



Paid J. R. Y(jun^. Commissioner, salary. Docember 1, 1909 to No- I 

vember 30, 1910, at S3.500.00 per year $ 3..500.flO 

R. B. Coit. Department Commissioner, salary. December 1. 1909 
to November 30. 1910. at Sl.SOO.OO per year ; l.SOO.OO 

S. W. Wade, Accountant, salary, December 1. 1909 to November 
30, 1910, at $1,500.00 per year _.. 1,500.00 

S. F. Campbell, chief clerk, salary. April 1, 1910 to November 30, 
1910, at Sl,200.00per year 800.00 

A. H. Yerby. license clerk, salary, December!, 1909 to November 
30, 1910, at S750O0 per year ._ 750.00 

Miss Mar.v Marsh, bookkeeper, salary, December 1. 1909 to No- 
vember .30. 1910. at $750.00 per year 750.00 

Miss Ida Montgomery, stenographer, salary, December 1, 1909 to 

November 30. 1910, at $900.00 per year | 900.00 



Total--.- - -.1 S 10.000.00 

COMMIBSIOXEB OF LABOR -\ND PRI.VTI N'tJ. 

Paid salaries on above account as follow.^: 

Paid M. L. Shipman. Commissioner, salary. December 1, 1909 to No- 
vember 30, 1910, at $2,000.00 per year $ S.OaO.OO 

G. B. Justice, Assistant Commissioner, salary, December 1. 1909 
to November 30, 1910, at $1,200.00 per year 1.200.00 

.Miss Daisy Thompson, clerk, salary, December 1, 1909 to Novem- 
ber 30. 1910. at $900.00 per year - 900.00 



Paid parties on abo 

December. 1909. 

Paid .M . L. .Shipman, Commissioner, traveling expenses $ 7S. 50 

G. B. Justice, .'\ssistaat Comraiasioner. traveling expenses ! 9.10 



September. 1910. 

Paid M. L- Sliipman. Commissioner, traveling expenses ___i $ 



October. 1910. \ 

Paid O. B. .lu.stice. Assistant Commissioner, traveling expenses $ 



Total 



r»NTINGEN< 



Paid parties on above account as follows: 

December. 1910. 

Paid J. J. Weaver, washing towels, .State Department ._ $ 1.50 

J. J. Braan, washing towels. Executive Department 1.50 

.\. Dunston. washing towels, various departments 3.00 

,S. J. Hawkins, washing towels, .Auditor's Department 1.50 

.S. W. Holloway. repairing chair. Supreme Court 1.50 

W. R. Dorsett. oil. Supreme Court ' .75 



40 



Document No. 



[Session 



Statement E — Continued. 



CONTINGENCIES— condnued. 



December, 1909— continued. 
Paid Hart-Ward ITardware Co.. hardware, various departm 

E. F. Lewis, washing towels. State Library 

J. D. Riggan Co., mops, Capitol 

W. H. King Drug Co., soap, Capitol 

E. Stark, hauling supplies to Post-OfEce 

A. Jones, washing towels, Attorney-General 

A. Williams & Co., toilet paper, State Capitol 

W. B. Mann & Co.. matches, Capitol _., 

Carolina Electrical Co., repairs, various departments- 

T. F. Brockwell, repairs, various departments 

Evening Times, advertising sale of old brick 



8.35 
2.pO 

.90 
3.20 

.25 
1.50 
10.00 
2.00 
2.50 
15.35 

.75 



January. 1910. 

Paid A. S. Womble, matches. Supreme Court [ S 

Southern Stamp and Stationery Co.. seals, clerk, Superior Court, 

H ay wood County 

Mrs. W. D. Terry, washing towels, Capitol 

Dobbin-Ferrall Co., towels, etc., various departments 

Dobbin-Ferrall Co., towels. Supreme Court 

L. Bembrey, washing towels. Supreme Court 

Grover Glenn, repairing wires, Supreme Court 

Geo. Alston, washing towels. Supreme Court 

Carolina Electrical Co., electric repairs, Supreme Court ___ 

J. H. Sears, sheriff, serving papers on W. Morrison,. 

W. C. Cram, repairing steam pipes, Supreme Court 

A. M. Best Co., Insurance Department reports _ 

A. M. Best Co., Insurance Department reports 

T. H. Briggs & Sons, hardware, various departments 

T. F. Brockwell, repairs, various departments 

Grover Glenn, electric repairs.-. 

Hart-Ward Hardware Co.. hardware, various departments 

W. H. Eason. painting, pedestal statue 

February. 1910. 

Paid W. B. Mann Co.. matches, Capitol | $ 

Dobbin-Ferrall Co., towels, Capitol -.. 

Jolly-Wynne Jewelry Co., repairing clock, State Library 

J. D. Riggan Co., hardware, various departments 

Hart-Ward Hardware Co., hardware, various departments 

Carolina Electrical Co., electric repairs, Supreme Court 

Weathers A Perry, curtain pole, Capitol 

A. J. Grant, washing towels. Public Instruction , 

J. Strudwick, repairs. Supreme Court _ , 

A. Williams & Co., toilet paper. Supreme Court.. 

T. F. Brockwell, repairs, various departments 

Carolina Electrical Co., repairs, Insurance Department 



March, 1910. 

Paid J. J. Braan, washing towel.s. Executive Department 

Roy all & Borden, furniture _ _, _ 

S. J. Hawkins, washing towels. Auditor's Department 

J. J. Weaver, washing towels. State Department 

E. F. Lewis, washing towels. State Library 

A. Dunston, washing towels, Capitol 

R. W. Moore & Co., premium bond, chief clerk, Treasury. 

Journal of Commerce, subscription, Insurance Journal 

Southern Stamp and Stationery Co., seal, Pitt County... 



1.50 I 
1.75 
1.50 
1.50 
3.00 
3.00 
30.00 
12.00 
3.50 ! 



1!H1.] 



Document Jfo. 5. 



41 



Statement E — Continued. 



CONTINGENCIES — cojiUnued. 



March, 1910— continued. 

Paid Hart-Ward Hardware Co.. hardware, various departments $ 

J. D. Riggan Co., duster. Insurance Department 

W. H. King Drug Co., soap, etc., various departments. 

T. F. Broekwell, repairs, various departments 

J. H. Gill, repairs, various departments 

\^'oolcott Dry Goods Co., soap, Capitol 



April. 1910. 
Paid M. R 



s, repairing furniture, .Supreme Court -,. 

W. B. Mann &. Co.. matches, Capitol 

Mrs. W. D. Terry, washing towels, Capitol 

H. T. Hicks Co., Pratts Chlorides.. 

Dobbin-Ferrall Co.. supplies 

Jolly-Wynne Jewelry Co., repairing clock, Adjutant-General. 

R. L. Green, hanging pictures. Supreme Court 

Royall & Borden, desk, Superintendent Public Instruction. ._ 

News and Observer, year books, various departments 

Davison Pub. Co., Blue Book, Insurance Department 

A. S. Womble, matches. Supreme Court 

W. H. King Drug Co., soap, Capitol 

Grover Glenn, electric repairs. Supreme Court 

Ellington Building and Supply Co., lumber 

Rough Notes. Digest. Insurance Department 



May. 1910. 

Paid Jolly-\\'ynne Jewelry Cr)., repairing clock, Adjutant-General 

W. H. Hotchkiss, preparing insurance papers 

A. M. Best, Co., books, Insurance Department 

Hart-Ward Hardware Co., twine. Labor and Printing Depart- 
ment 

W. B. Mann & Co.. matches, Capitol.... 

Grover Glenn, electric repairs, State Library 

S. Broekwell, repairs, various departments. 

J. S. Wiggs, repairs, window, Supreme Court 

Burroughs Adding Machine Co., machine, Auditor's Depart- 

Carolina Electrical Co., electric repairs 

A. Williams & Co., toilet paper, Capitol 

Hart-Ward Hardware Co., broom, etc.. State Department 

Ellington Building and Supply Co., shelving, State Department 

M. R. Haynes, repairing chairs. Supreme Court 

I Textile Manufacturing Co., directory 



June, 1910. 
Paid J. 



ver, washing towels. State Department 

S. J. Hawkins, washing towels. Auditor's Department.. 

E. F. Lewis, washing towels, various departments 

L. Bembry. washing towels, various departments 

W. B. Mann & Co.. matches, Capitol 

A. Castlebury, labor. Supreme Court 

H. T. Hicks Co., soap, Capitol 

World To-day Co., copy insurance book 

Hart-Ward Hardware Co., nails. State Department 

A. Fleming, cleaning well. Capitol 

Raleigh Iron Works, repairing boilers. Supreme Court.. 

James Hall, cleaning building, Capitol 

N. Griffis. cleaning building, Capitol 



3.00 
1.50 
3.00 
3.90 
2.00 



5.00 
15.86 
3.50 I 



42 



Document ^'o. 5. 



[Session 



Statement E — Continued. 



fiENciES — continued. 



June, 1910 — continued. 

S. Higgs, cleaning building, Capitol 

A. Williams & Co., toilet paper 

Carolina Electrical Co., repairing bell. Treasury Department 

Woolcotts Dry Goods Co., soap. Supreme Court.. 

M. R. Haynes. repairing chairs. Supreme Court-.- 



July. 1910. 

Paid George Alston, washing towels, Supreme Court 

A. J. Grant, washing towels, Public Instruction 

\V. D. Terry, wasliing towels, Capitol 

Austin Dunston, washing towels, various departments. 

T. Mebane, packing books, State Department 

D. Brinkley. packing books. State Department 

T. Mebane, packing books, Stat« Department 

D. Brinkley, packing books, State Department 

.1. A. Hall, packing books. State Department 

V. M. Worth, packing books. State Department 

T. L. Foster, packing books. State Department _. 

L. W. Bowden, hoe. Supreme Court Building .__ 

King-Crowell Drug Co., alcohol for cleaning. 

J. S. Wiggs, repairing window. Stat« Library 

.1. D. Riggan Co., wrapping paper, Insurance Department 

Xews and Observer, year book. Insurance Department 

S. Brockwell, repairs, various departments.. 

Xed Bryant, labor, Supreme Court 

T. F. Brockwell, repairing adding machine, Insurance Depart- 
ment - 



August. 1910. 

Paid W. B. Mann & Co.. matches. Capitol -. ....i S 

11. Mahlers Sons, clock. State Department, __ 

CaroUna Electrical Co., electric repairs 

I. J. Holcomb M. Co., closet brushes, Capitol 

J. W. Davis, repairing roof, Capitol 

J. S. Wiggs. repairing window. Supreme Court 

Robert Simpson, soap. Capitol 

.1. S. Wiggs, repairing windows. State Library. 

.\ntique Furnitiu^ Co., repairing furniture. Supreme Court... 

.M. R. Haynes, repairing furniture, State Department 

R. Hinton. hauling case 



September. 1910. 
Paid U B. Mann & Co., matches ..j $ 

Hunter Bros. & Brewer, towels. Supreme Court 

S. J. Hawkins, washing towels. Auditor's Department 

.T. J. Weaver, washing towels. State Department 

A. Jones, washing towels, Attorney-General \ 

Mrs. E. F. Ix'wis, washing towels, various departments 

A. Dunston, washing towels, various departments 

M. R. Haynes, repairs, various departments ' 

Dobbin-Ferrall Co., repairs, various departments.. 

Young & Hughes, repairs, various departments 

Hart-Ward Hardware Co.. hardware. Supreme Court i 

Carolina Electrical Co., electrical repairs. Supreme Court 

Grover Glenn, repairs to electric bell, Supreme Court 

Carolina Electrical Co., electric repairs, Supreme Court 

C. E. Johnson. Jr., premium. Treasury bonds . 



1.50 
7.95 
5.48 
1.00 
15.90 
30.00 



1911.] 



Document No. 



43 



Statement E — Continued. 



coNTiNGENaES— confinned. 






September, 1910— continued. 






Paid A. A. Howell, repairing windows, Supreme Court ..; 


t 43.00 




S. Brockwell. repairs, typewriters, various departments— -.. 


3.25 




J. D. Riggan Co., glassware, various departments - 


4.45 






1,50 




Davidson Pub. Co., Blue Book. Labor and Printing Department, 


4.00 




S. BrockweH. repairs, various departments 


5.50 




VV. H. King Drug Co., soap 


2.60 




J. S. Wiggs, repairs. Supreme Court 


3.50 




J. D. Riggan Co., duster. Insurance Department 


.50 




\V. R. Dorsett & Co.. soap. Supreme Court 


2.15 




D. Powell, packing books. State Department.- 


2.25 


$ 170. 93 






October, 1910. 






Paid T. F. Brockwell, sundry repairs, various departments 


% 1.50 




Baker-Thompson Lumber Co., Lumber, State Department 


1,50 






3,00 




Mrs. \V. D. Terry, washing towels, various departments 


3.75 




Hart-Ward Hardware Co.. hardware, various departments 


2,60 




Jolly-Wynne Jewelry Co., repairing clock, Adjutant-General 


1,00 




C. M. Braswell, repairing chair, Attorney-General 


.60 




H. J. Brown Co., casket, hearse and services, embalming, robe, 






gloves and carriages, funeral late El. B. F. Dixon, State 








230.25 




Dobbin-Ferrall Co., material and draping Capitol Building on 




account death and funeral late Dr. B. F. Dixon, State Audi- 








92,15 
36.50 








H. Steinmetz. palms, etc., decorating the Capitol for the funeral 






late Dr. B. F. Dixon, State Auditor 


12,00 




J. L. O'Quinn & Co., palms, etc., decorating the Capitol for the 








21.50 
1,50 




A. S. Womble. matches 




Carolina Electrical Co., electrical repairs 


.68 




J. S. Wiggs, repairs, .Supreme Court 


1.75 






2,50 




City of Raleigh, fumigating Capitol 


6.40 






.75 






1.00 




A. Williams & Co., toilet paper . 


11.50 




A. A. Howell, repairs to windows. Corporation Commission 


1.50 






1.25 






2.00 






2.00 




S. Brockwell, repairs, various departments 


6.75 


465.93 


November, 1910. 




Paid W. H. Kinu Drug Co., soap 


i 1.80 






.75 




W. B. .Mann & Co., matches 


2.00 




M. R. Hayncs. file cases. Auditor's Department. _. 


9.00 




Dobbin-Ferrall Co., draping .\diutant-Generar8 office 


1.00 






1.00 




Ellington Budding and Supply Co., lumber 


.75 




Raleigh Roof and Cornice Co., repairing lant«rn. Supreme Court 


.10 




A. H. Elicr, planotype. Insurance Department 


105,00 




fi. Brockwell. repairing typewriter. Auditor's Department... 


3.00 




Insurance Press, insurance book. Insurancf Department 


2.70 





44 



Document No. 5. 



Statement E — Continued. 



CONTINGENCIES — continued. 



November, 1910— continued. 

Paid J. B. Lyon Co., Post-Office Guide. Auditor's Department $ 

Charles VVinsters, packing books. Public Instruction Department 

C. W. Roe, repairing chair. Supreme Court 

C. Thorapsom, repairing boiler, Supreme Court i 



Paid sheriffs per diem and expenses bringing convicts to State Prison 

December. 1909. 

Paid E. O. Spencer. Hyde County .• 

J. A. Toler, Wayne County 

W. D. McLaurin, Scotland County.-- ,,, 

C. H. Haynes. Surry County-./ „ 

J. F. Harward, Durham County : 

W, J. Weatherly, GuUford County - -- 



January. 1910. 

Paid G. R. Brin,son. Pamlico County.-. 
R. -M. Nowell, Johnston County.. 
J. F. Harward, Durham County. 

A. A. Edwards, Polk County 

C. Stewart, Mitchell County. 

P. P. Jones, Randolph County... 
L. W. Tucker, Pitt County.. 



February. 1910. 

Paid W. F. Burton, Union County 

J. F. Honeycutt. Cabarrus County... 

A. J. Gaskins, Craven County 

N. A. Reynolds, Buncombe County.. 

C. Stewart, Mitchell County. 

N. W. Wallace. Mecklenburg County. 



March. 1910. 

Paid J. J. Harward, Wake County. , 

S. M. Wheeler, Granville County... 

A. D. Warren. Greene County 

W. J. Weatherly, Guilford County. 
\. M. Sanders, Johnston County... 

J. M. Smith. Caldwell County , 

J. Z. Stroup, Henderson County 

J. .S. Royster, Vance County 

C. C. Mason, Jackson County 

E. W. Summerill. Onslow County.. 

J. M. Clark, Bladen County 

J. H. Page, .Martin County.. 

J. J. Wheeler. Xash County 



3. SO ' 

3.75 ! 



40.50 
6.85 

16.65 

26.40 
4.75 I 

13.15 I 



8.85 
5.45 
41.95 i 
40.60 
16.70 
21.30 



16.60 
42.00 
27. 70 I 
34.50 ! 
7.60 
35.60 



8.35 
19.85 
27. 95 
20.65 
25.05 
29.75 
17.00 
44.95 
27.05 
27.15 ] 



.50 



April, 1910. 

Paid E. R. Malpass, Pender County. | $ 16.60 

A. B. Hord, Cleveland County.. [ 31.35 

A. J. Gaskins, Craven County 16.50 1 

W. H. Cox. New Hanover County 22.30 ! 

T. D. Winstead, Person County . 7. 10 



litll.J 



Document No. 5. 



4:5 



Statement E — Continued. 



coxviCTS — co7itinu 

April, 1910 — continued. 
Paid J. R. Hastings. Forsyth County — 
W. J. Weatiierly, Guilford County, 

J. J. Harward, Wake County 

J. A. Toler. Wayne County 

G. C. Martin, Anson County 

A. Daniels, Pamlico County 

H. C. Johnson. Davidson County. 



May. 1910, 
Paid J. 



E. Ziglar, Forsyth County... 

.S. Norman, Chowan County 

, .\. Jackson. Pitt County 

N. Fitch, Caswell County 

. D. McLaurin, Scotland County.. 
. H. Haynes, Surry County 

Walters, Granville County 

. E. Ricks. Beaufort County 

F. Honeycutt, Cabarrus County., 
. O. Spencer, Hyde County. , 

J. Jenkins, Chatham County 

C. Berry. Burke County 



June. 1910, 

Paid J. S. Royster. Vance County.. 

J. L. Spivey, Columbus County 

B. F. Palmer, Richmond County 

O. W. Jones, Fors>'th County ., 

J. W. Bryant. .Mitchell Count.v 

J. W. Grimmer, Edgecombe County. 

G. E. Ricks. Beaufort County.. 

W. D. P. Sharp. Wilson County 

G. P. Crutchfield, Guilford County.. 
G. W. Burnett. Warren County 



luly. 1910. 
Paid J. J. Ha 



vard. \\'ake County. 



August, 1910, 
Paid W. H. Cox, New Hanover County.... 

J. G. Clayton, Forsyth County 

W. J. Taylor, Rockingham County... 
R. L. Carpenter, Cleveland County... 

A. C. Kelley, Moore County 

P. E. Brown, Wilkes County 

G. W. Hall. Cherokee County.. 

M. S. C. Michael, Da\idson County— 

R. Hyman, Pitt County 

N. W. Wallace, Mecklenburg County. 



September, 1910. 
Paid J. F. Honeycutt, Cabs 
J. A. Toler, Wayne C( 
E. G. Belvin, Durban 
J. E. Barnard, Curriti 
J. B. Lanier, Harnett County... 
J. H. .McKenzle. Rowan County 
J. M. Edwards. Yancey County. 



Tua County ; $ 

anty ! 

County- * 

:k County 



15.25 
10.30 
2.75 
6,85 
15.50 
19.65 
28.60 



30.70 I 
35.00 I 

9.95 
19.75 
16.15 
23.15 
14.20 
31.55 
27.05 
37.10 

6.40 
23.95 



13.45 
37.90 
15.90 
20.75 
41.10 
14.20 
33.20 
8.25 
12.50 
12.65 



19.65 

17.50 

22.55 

32.60 

15.90 

61,30 I 

74.60 ! 

14,05 

31.20 

29.35 



25.30 
14.70 

4.45 
50.20 ' 

7.65 
16.90 I 
41.74 i 



46 



Document No. 5. 



[Session 



Statement E — Continued. 



CONVICTS — continued. 



September, 1910— continued. 

Paid B. n. CartB-right. Camden County 
J. E. Rivenbark, Ponder Count 
A. M. .Sanders, Johnston County 
Charles Reid, Pasquotank County 
S. K. Clark, Warren County 



October, 1910. 
Paid \V. D. P. Sharp, Wilson County 
B. F. Bray, Perquimans County. 
E. C. McNeill, Robeson County, 

B. E. Jones, Guilford County 
J. C. Crawford, Martin County 
M. C. Williams, Craven County 
J. J. Harward, Diu-ham County, 
M. B. Howell, Anson County 
H. H. Jones, Hertford County 
S. W. Andrews, Orange County 

November, 1910. 
Paid J. F. Honcycutt, Cabarrus County 

N. W. Wallace, Mecklenburg County, 

W. Ta^t, .Sampson County 

J. M. Smith, Caldwell County 
P. B, McDanlels, Jones County 

C. L. Gilbert, IredeFl County 
O. W. Harrington. Pitt County. 
J. McLawhorne, Pitt County 
E. W. Summerill, Onslow County 
G. E. Ricks. Washington County. 
B. F. Palmar, Rockingham County. 
L. F. Burleson. Mitchell County 
J. A. Miller, Buncombe County 



Paid parties on abi 

December. 1909. • 

Paid H. L. Edens, teacher, salary, December, 1909 
Belle Armstrong, teacher, salary 

February. 1910. 
Paid Belle Armstrong, teacher, salary, January. 1910 
H. L- Edens, teacher, salary, January, 1910 
H. L. Edens, teacher, salary, February, 1910. 
Belle .\rmstrong, teacher, salary, February, 1910 

March. 1910. 
Paid Belle Armstrong, teacher, salary, March, 1910 
H. L. Edens, teacher, salary, March, 1910. 

April, 1910. 
Paid H. L. Edens, teacher, salary, April, 1910, 

Belle Armstrong, teacher, salary, April, 1910, 




I'.tll.] 



DOCU.MEXT Xo. 5. 



47 



Statement E — Continued. 



CROATAN' NORMAL SCHOOL — Continued. 
May. 1910. 

Paid H. L. Edens, teacher, salary, May, 1910 $ 95.00 

Belle Armstrong, teacher, salary. Mav, 1910 , 55.00 

! ' 

August, 1910, 
Paid Edwards tt Broughton Printing Co., printing catalogues , S 18.15 

October. 1910. 

Paid H. L. Edens, teacher, salary, October, 1910 S 100.00 

Belle Armstrong, teacher, salary, October, 1910 55. 00 

November, 1910. 

Paid Belle Armstrong, teacher, salarj-. Xovember, 1910 i 65.00 

H. L. Edens, principal, salary, Xovember, 1910 100.00 

.\. \. Locklear, incidental expenses ' 11.85 

Total 

I 

CULLOWHEE NORMAL. AXD INDUSTRIAL SCHOOL. 

Paid Treasurer of School on above account: 

Appropriation for support $ 7, 000. 00 

Appropriation for improvements _ 7,000.00 

Total I 

DEPARTMENT OF PUBLIC INSTRUCTION. 

Paid for salaries on above account as follows: I 

Paid J. Y. Joyner, Superintendent, salary, December 1, 1909, to Xovem- 
ber 30, 1910. inclusive, at $3,000 per year S 3.000.00 

Allen J. Barwick, chief clerk, salao', December 1, 1909, to Novem- 
ber 30. 1910. inclusive, at ?1.500 per year.. 1.500.00 

Miss Hattie Arrington. stenographer, salary, December 1, 1909, to 

November 30. 1910. inclusive, at 5900 per year.. 900.00 



DEPARTMENT OF PUBLIC INSTRUCTION, CONTINGENCIE 

Paid on above account as follows: 



December. 1909. 
Paid J. y. Joyner, Superintendent, expenses account, December, 1909... S 



Bnuary. 1910. 
Paid J. Y. .Jii\-nf-r. Sufjerintendent, expen 



ebruary. 1910. 
Paid J. Y. Joyner, Superintendent, expense account, February. 1910., 

pril. 1910. 
Paid J. V. Joyner, SuperinU-ndent. traveling expenses , 



lay. 1910. 
Paid J. Y. Joyner, Superintendent, traveling exr>enHe8. 



48 



Document No. 5. 



[Session 



Statement E — Continued. 



DEPARTMENT OF PUBLIC INSTRrCTlON, COSTHiGKNCIES— Continued. 

June. 1910. 


/ 
t 38.12 

23.30 

43.10 

58.90 


i 




August. 1910. 
Paid J. Y. Joyner, .Superintendent, traveling expenses .-. 

September. 1910. 




October. 1910. 

Paid .T. Y. Joyner. Superintendent, expenses for September and Octo- 






350.61 




$ 25,000.00 




i 


5. 756. 61 






EAST CAROLINA TEACHERS' TRAI.NING SCHOOL. 

Paid treasurer of school on above account -- 


t 


25,000.00 




t 36,000.00 


ELKIN AND ALLEQHANT RAILROAD COMPANY. 

Paid B. R. Lacy, Treasurer ex oiBcio, 360 shares stock 


i 


36,000.00 




i 4,000.00 

2,000.00 

900.00 


EXECUTIVE DEPARTMENT, 

Paid salaries on above account as follows: 

Paid W. W. Kitchin, Governor, salary, December 1, 1909, to November 
30, 1910, inclusive, at $4,000 per year 

A. J. Feifd, Private Secretary, salary, December 1, 1909. to Novem- 


s 




Miss Annie Travis, Executive Clerk, salary, December 1, 1909, to 










S 22.40 

13.20 
30.00 
17.16 
13.50 

9.80 
10.50 
16.80 

4.00 
22.50 
12.00 
11.25 

9.60 
25.20 


6,900.00 






FOUR PER CENT BONDS, ISSUE 1910. 

May, 1910. 

Paid A. S. Abcll Co.. publishing notice bond issue . 

Manufacturers Record Publishing Co., publishing notice bond 










Charlotte Observer, publishing notice bond issue 




















W. B. Dana Co., publishing notice bond issue 

Constitution Publishing Co., publishing notice bond issue 

Anthony Stumpf Publishing Co., publishing notice bond issue ... 




Wall Street Journal, publishing notice bond issue 





1911.] 



Document Xo. 



49 



Statement E — Continued. 



FOCR PER CENT BONDS, ISSrE 1910- 



niinued. 



May, 1910— continued. 

Paid Daily Record, publishing notice bond issue-- -- 

Plain Dealer Publishing Co., publishing notice bond issue 
Financier Publishing Co., publishing notice bond issue, 
Asheville Citizen, publishing notice bond issue 
Philadelphia Record, publishing notice bond issue 
Wall Street Journal, publishing notice bond issue 
Boston Transcript Co., publishing notice bond 

C. N. Goodno, clerical services 

B. R. Lacy, State Treasurer, paid for clerical services 
B. R. Lacy, State Treasurer, paid for clerical 

June. 1910. 
Paid Winston-Salem Journal, publishing notice bond 
Financier Publishing Co., publishing notice bond 
Financial Record, publishing notice bond issue 

Bond Buyer, publishing notice bond issue. 

W. B. Dana Co., publishing notice bond issue 

Boston News Bureau Co., publishing notice bi 

Economist Publishing Co., publishing notice bond issue 

Daily Record, publishing notice bond issue 

News Publishing Co., publishing notice bond issue 

Winston-.Salem Journal, publishing notice bond 

Philadelphia Item, publishing notice bond issue. 

Financial World, publishing notice bond issue. 

Daily Banker, publisliing notice bond iJ 

Evening Times, publishing notice bond 

E. R. Carroll, printing notices bond isst 

B. R. Lacy, State Treasurer, paid for notices bond 



I 



July. 1910. 

l*aid B. R. Lacy, State Treasurer, expenses to New York, regarding 

bonds - -- 5 

B. R. Lacy, State Treasurer, bonds paid. 
B. R. Lacy, State Treasurer, bonds paid. 
B. R. Lacy. State Treasurer, bonds paid. 

B. R. Lacy, State Treasurer, bonds paid --- 3,2 

B. R. Lacy, State Treasurer, bonds paid. 

Bosto:i Herald Cu., publishing notice boi 

Asheville Citizen, publishing notice bond issue. 

Charlotte Observer, publishing notice bond i 

Atlanta Journal Co.. publishing notii'e bond i 

Age Herald Publishing Co.. publishing notice bond issue.. 

Daily Record, publishing notice bond issue. 

Tribune Co.. publishing notice bond issue. 

W. H. Baker, publisliing notice bond issue. 

Philadelphia Record, publishing notice bond i 

Bond Buyer, publishing notice bond 

Boston News Bureau Co.. publi:jhing notice 

August, 1910. 

Paid B. R. Lacy, State Treajiurer, bonds.- - i $ 

B. R. Lacy, State Treasurer, bonds 

E. O. Wright Bank Note Co., coupon bonds. 

B. R. Lacy, State Treasurer, bonds 

B. R. Lacy, State Treasurer, bonds 

News and Observer, publishing notice bo 

New Bern Publishing Co., publishing notice bond is^u 




50 



U(JCUMEXT No. 5. 



[Sf^ssioii 



FOUR PEK CENT 



Statement E — Continued. 



September. 1910. 
Paid B. R. Lacy, .State Trna 



October. 1910. 

Paid Times-Dispatch, publishing bond notice $ 21.00 

R. U. Lacy, .State Treasurer, bonds 12,950.00 



November, 1910. 

Paid Wilmington .Star, publishing bond n 
B. R. Lacy, State Treasurer, bonds 



s 


9.00 
1,150.00 


12.9T1.00 
1,159.00 








53,413.646.48 



Paid on above account a.* follows: 
December. 1909. 
Paid Southern E.tpress To., express charges ^ t 171.99 

lanuary. 1910. 
Paid Southern Express Co., express charges i 

February. 1910. 

Paid Southern Express Co., express charges 

,J. Bryan Grimes, Secretary, drayage 

Southern Express Co., express charges. 

A E. Dicks, .Agt., Ireight - --- 



March, 1910. 

Paid Southern Express Co., express charges 

Norfolk and Southern Railway, freight charges.. 
Seaboard .\ir Line Railway, freight charges 



April, 1910. 

Paid Southern Railway, freight charges - 

Southern Express Co., express charges.. 

Seaboard Air Line Railway, freight charges.. 

J. Bryan Grimes, secretary, drayage 

Southern Railway, freight charges 



May. 1910. 

Paid J. Bryan Grimes, secretary, drayage.... 

Southern Express Co., express charges.. 

Southern Express Co., express charges.. 

Southern Railway, freight charges 



June, 1910. 

Paid A. E. Dicks, agent, freight charges 

Southern Express Co.. express charges.. 

)uly. 1910. 

Paid Southern Express Co., express charges.. 



» 


62.66 


s 


195. 29 




6.90 




4.26 




2,54 



1.18 
6.25 



9.28 
206.69 



25.90 
204. 15 , 



August, 1910. 

P;iicl Southern Express Co., express charges * 

B. U. Lac.\-. State Treasurer, express on bonds ,| 



307. 66 
6.75 
5.. 50 



1!>11. 



Docu:N[E>rT Xo. 



51 



Statement E — Continued. 



PAGE — continued. 



September. 1910. 

Paid Southern Railway Co., freight charges 

Southern Express Co.. express charges 

October. 1910. 

Paid Southern Express Co., express charges 

Seaboard Air Line Railway, freight charges 

A. E. Dicks, agent, freight charges 

J. Bryan Grimes, secretary, drayage 

P. HajTi-ood, drayage 

November. 1910. 

Paid A. E. Dicks, agent, freight 

Southern Express Co., express charges 

Total 

FUEL. LIGHTS AND WATER. 

Paid parties on above account as follows: 



343.51 
5.54 
3.23 
5.50 
19.02 



101.88 
1,456.61 



December. 1909. 
Paid Johnson & Johnson Co.. : 

S. J. Betts, wood. Supreme Court 

Johnson & Johnson Co.. coal 

.Standard Gas and Electric Co.. gas, etc. 

S. J. Betts, wood 

Carolina Power and Light Co., lights.... 



16.50 
42.50 
47.50 
55.99 
128. 99 
74.76 



January. 1910. 

Paid Standard Gas and Electric Co.. gas, etc $ 90.22 

Johnson «fe Johnson Co., ice 17.93 

Carolina Power and Light Co.. lights 81.46 

Wake Water Co., water 145.28 



February. 1910. 
Paid Standard Gas and Electric Co., gas. etc.. 

Johnson &. Johnson Co.. ice 

Carolina Power and Light Co., lights 



87.43 
15.40 
78.62 



March. 1910. 
Paid .Standard Gas and Electric Co.. gas, etc., 

Carolina Power and Light Co., lights 

Johnson <t Johnson Co., ice. 



94.28 
82.27 
11.70 



Aoril. 1910. 

Paid Standard Gas and Electric Co., gas, etc S ■ 66.77 

Johnson & Johnson Co., ice.... 13.20 

Carolina Power and Light Co., lights 77.01 

Wake Water Co.. water 152.48 



May. 1910. 
Paid Johnson & Johnson Co., ice 

.Standard Gas and Electric Co., gas, etc. 
Carolina Power and Light Co., lights.... 
.Standard Gas and Electric Co.. gas 



82.96 
26.85 



52 



Document No. 5. 



[Session 



Statement E — Continued. 



FUEL, LIGHTS AND WATER — continued. 

June. 1910. 


s 


53.58 
12.05 
71.07 














S 137.30 


July, 1910. 


s 


35.55 

17.60 

• 67. 14 

171.14 


Johnson & Johnson Co.. Ice.... 








Wake Water Co.. water 






2gi.43 


August. 1910. 


$ 


29.12 
26.40 

6.00 
68.32 

7.56 










Carolina Power and Light Co., lights __ 






137.40 


September. 1910. 

Paid Standard Gas and Electric Co., gas. etc 

Powell & Powell, coal _. 


» 


33.45 
445.00 
13.20 
66.74 








558, 39 


October. 1910. 

Paid Johnson & Johnson Co., ice 

Johnson »fc Johnson Co., coal.. 


$ 


17.60 
592. 50 
44.82 
80.65 
190. 75 


Carolina Power and Light Co., lights _ _ 






<126. 22 


November, 1910. 


% 


56.00 
21.67 
85.83 






Carolina Power and Light Co., lights- ._ 


1(13.50 




t 


100.00 
15.00 


Total.. 


t 3.767.21 




Paid on above account as follows: 
December, 1909. 

Paid A. L. P. McCorder, reward, arresting D. Tipton 

E. C. McConnell, requisition, T. Riddle 


t 115.00 


January, 1910. 

Paid T. n. Gasorn, publishing reward notice, D. Tipton.. 


% 5.00 
5.00 
36.65 


.1. W. Beasley, expenses, bringing W. Green from Virginia 


46.65 

313.20 
7.63 


February. 1910. 

Paid B. P. Grant, arresting L. and E. Green in South Carolina 

W. C. Hines, reward, arresting S. Hinton 

J. R. Shepherd, reward, arresting S. Shepherd 


{ 


63.20 
50.00 
200.00 


March. 1910. 

Paid A. J. Feild, private secretary, extradition fees.. 

J. r. Harward. publishing notice, reward, S. Shepherd 


t 


5.00 
2.63 



1911.] 



Document No. 5. 



53 



Statement E — Continued. 



FUGITIVES FROM JUSTICE — Continued. 
April. 1913. ^ 

Paid R. M. Ervin and S. Boone, reward, H. Cooper's arrest 

Pinnix & Pinnix. publishing reward notice, P. H. Bivins... 

May. 1910. 
Paid W. Tart, bringing J. Brock from South Carolina.. 




100.00 
5.00 

23.12 

112.85 

5.00 

5.00 


t 105.00 












145.97 
5.00 


June. 1910. 

Paid Caswell County Democrat, publishing reward notice _. 




5.00 


uly. 1910. 
Paid B. Hobgood, publishing reward notice _ 




5.00 

4.20 

100.00 








109.20 


August, 1910. 

Paid A. J. Feild, private secretary, extradition fees 

Watauga Democrat, publishing reward notice. _...' 




6.00 
5.00 
407. IS 
74.75 
75.00 






J. E. Baugh and J. P. Norris, reward, capture S. Parham... 


567.93 
424.55 

358.89 


September. 1910. 

Paid W. M. Hand, arresting .S. Parham in Virginia 

W. McCanlcss. arresting J. Burleson in Oregon 




25.00 
399.55 


October, 1910. 

Paid T. H. Walls, bringing J. M. Bruton from South Carolina 

L. P. Smith, bringing E. Nicholson from Kentucky.. 

J. C. Crawford, bringing L. GUes from New York 

W. W. Gage, arresting J. Burleson in Oregon 

News and Observer, publishing reward notice, A. W. Rains 




29.63 
89.90 
78.30 
156.06 
5.00 










t 2, 199. 02 






GE.ER.,. ABSEMBLT CONTINOENXIES. 




Paid on above account as follows: 
March. 19)0. 

Paid R. A. Doughton. per diem, etc., Fiah Committee 

J. H. Currie, per diem, etc.. Fish Committee 


S 


113.30 
78.62 
81.75 
42.25 
86.05 
6.00 
8.00 
19.19 
13.80 
8.00 
65.23 
13.50 
18.00 
18.00 
5.00 
5.99 
13.50 












Wm. Bell, per diem, etc.. Fish Committee 












G. W. Wallace, per diem, etc.. Fish Committee 
















W. H. Ga.'ikins, per diem, etc.. Fish Committee 










t 596.08 



54 



Document No. 5. 



[Session 



Staixmeno: E — Continued. 



GENERAL ASSEMBLY CONTINGENCIES — COntimted. 

April, 1910. 
Paid Standard Oil Co.. gasoline, Fish Committee. 


S 


62.34 
51.05 


i 






113.39 


November, 1910. 
Paid W. 0. Lupton, expenses. Fish Committee 


s 


14.90 
31.70 
10.29 








56.89 








Total 


i 


766 36 






governor's traveling expenses. 

Paid on above account aa follows: 
January, 1910. 







Paid W. W. Kitchin, Governor, carriage hire to and from office and ho 

K-hile suffering with sprained ankle __ $ 



June, 1910. 

Paid W. \V. Kitchin. Gi 



October. 1910. 

Paid W. W. Kitchin. Go 



November, 1910. 
Paid W. W. Kitchin. Gove 



expenses, June, 1910 _ 

expenses. Washington. D. C 

expenses to Salisbury 



DCaLFORD BATTLE-GROUND ASSOCIATION 

Paid on above account as follows; 



March. 1910. 

Paid treasurer assopiation, appropriation, 1910.. 







t 


6.50 
57, 56 
27.98 

8.15 


» 


57.66 


% 


27.98 


% 


8.15 


$ 


700.00 


i 


100.19 


$ 


700.00 







Paid . 
December, 1909. 
Paid E. McK. Goodwir 



n above account a.** follows; 
superintendent, expense account S 



January, 1910. 
Paid N. G. Yarborough, steward, expense account. 



February, 1910. 

Paid N. G. Yarborough, steward, expense account 

E. McK. Goodwin, superintendent, expense account.. 



t 60.00 

1,934.10 



11)11.] 



DocrjiEXT N^o. o. 



55 



Statement E — Continued. 



IITANCE TAX. 

? account ap folio 



January, 1910. 
Paid G. H. Roberts, appraiser, estate. A. M. Donneli- 



ING EX PENS 



July, 1910. 

Paid L. Ahl)i 



INSURANCE 

Paid on abov 



VIOLATIONS. 

unt as follow 



March, 1910, 

Paid J. R. Young, Commissioner, expenses, investipatic 



June, 1910. 

Paid Evening Tii 



publishint; notice, cancellation li( 



July. 1910. 
Paid .Adams & .\rmfield, and H. B. Armfieid. investigating Laurin- 
burg case - 



December, 1909, 
Paid li. CJ. Cowper. premium, A. and M. College and Institute Deaf, 

Dumb and Blind 

Walters Durham, premium, A. and M. College 

W. B. Merrimon & Co., Normal and Industrial College 

Wachovia Loan and Trust Co.. index records 

.'Southern Real Estate Co.. Normal and Industrial College 

Durham Loan and Trust Co., Hospital Morganton.. 

. Atlantic Fire Insurance Co., Institute Deaf, Dumb and Blind 

Fred Nash, L'niversity of North Carolina 

C. E. Johnson, Jr., Institute Deaf, Dumb and Bhnd 

J. C. Allison, Institute Deaf. Dumb and Blind 

Parker & Hunter, Institute Deaf, Dumb and Blind, A. and M, 

College, Hospital, Raleigh 

O. W. Carr & Co.. Normal and Industrial College 

H. Perry. Hospital, Morganton 

Raleigh Insurance and Realty Co.. A. and M. College, Raleigh 



220.00 
80.00 
50.00 
10.00 
60.00 

200. 00 

50.00 

, 100. 00 

80.00 

100.00 

210.00 
75.00 

500.00 ! 
48.00 



January, 1910,' 
Paid Parker & Hunter, A. and M. College, Institute Deaf, Dumb anc 

and Bhnd- i 74.00 

Grimes & Vass, Hospital, Raleigh 40.00 

D. F. Fort, Jr., Hospital, Raleigh 50.00 

W. C. Lindsay, University of North Carolina 50.00 

B. G. Cowper, Hospital, Raleigh 205.00 

E. B. Crow & Co., Hospital, Raleigh, A. and M. College 148.00 

.Morganton Insurance and Realty Co., School Deaf and Dumb. 

Hospital, Morganton- 150.00 

Walters Durham, A. and M. College 16.00 



56 



Document N^o. 5. 



[Session 



Statement E — Continued. 



IN'SURANCE OX STATE PROPERTY— rOJl/U( I(*7*/. 

January, 1910— continued. 

Paid C. E. Johnson. Jr.. Hospital. Raleigli ^ ^ % 50.00 

T. T. Hay & Bro.. A. and M. College.... 160.00 

W. W. Smith & Son, Hospital. Raleigh. 1.50.0O 

J. C. Allison, A. and M. College 32.00 ,' 

O. W. Can- & Co., A. and M. College, colored. State Normal and 

Industiial 50.00 

Raleigh Insurance and Realty Co., A. and M. College, white, 

Hospital. Raleigh 236.00 

F. H. Weathers. A. and M. College 192.00 



February, 1910. 

Paid Fred Nasli. manuscript index laws 

F. H. Weathers. Hospital. Raleigh .' 

R. W. Murray, A. and M. College, colored 

O. W. Carr & Co., A. and M. College, colored 

Carolina Real Estate and Insurance Co., A. and M. College. 

colored 

J. H. Walsh Agency, A. and M. College, colored 

Greensboro Loan and Trust Co.. \. and M. College, colored 

M. H. Justice, Jr.. A. and M. College, colored.. 

T. H. Haughton, School Deaf and Dumb _. 

H. Perry, Hospital, Morganton 

Miller <.t Mebane. A. and M. College, colored 

B. f:. Cowper, .\. and M. College, white 

I). \V. Carr & Co., State Normal and Industrial 



19.00 
50.00 
ISO. 00 
43.00 

37. .50 
75.00 
37.50 
75.00 
60.00 
100. 00 
103.00 
32.00 
86.48 I 



March, 1910. 

Paid Southern Real Estate Co.. State Normal 

R. W. Murray, iState Normal .^. 

Raleigh Insurance and Realty Co., Hospital, Raleigh. 

W. W. Smith & Son, Hospital, Raleigh 

O. W. Carr & Co.. State Normal 

Miller & Mebane, State Normal 

J. H. Walsh Agency, State Normal 

Fred Nash. State Normal 

J. N. Craig, State Normal 

Greensboro Loan and Trust Co., State Normal 

Carolina Real Estate and Investment Co., State Norm 



10.00 
80. 00 
40.00 
50.00 
60.00 
40.00 
40.00 
50.00 
40.00 
40.00 
20.00 



April, 1910. 

Paid W. W. Smith & Son. Hospital, Raleigh 

Parker & Hunter, .*. and M. College, white. 



May, 1910. 

i'.ud (;rimos& Vass, Hospital, Raleigh 

W. C. Lindsay, University of North Carolina.. 



vhite. 



nd Realty Co., A. and M. College, 

.. Hospital, Goldsboro. 

ae Insurance Co., .\ppalachian Training 



Raleigh Insurance i 

G. W. Dewey & Bn 

North Carolina Ho 
,School __ 

Chapel Hill Insurance and Realty Co., University of North Car- 
olina , , 

J. tSouthgate & Son, University of North Carolina 

T. H. Haughton, University of North Carolina 

J. R. Roller & Sons Co., University of North Carolina 

Greensboro Insurance and Realty Co., University of North Car- 
olina 

Carolina In 



; Co., University of North Ca 



Qlina 



40.00 
150.00 

16.00 
100. 00 

100.00 

730. 00 
400. 00 ■ 
150. 00 
100.00 

350.00 
100.00 



1911.] 



Document No. 5. 



57 



Statement E — Continued. 



INSURANCE ON STATE PROPERTY — Continued. 
June. 1910. 
Paid American Trust Co.. Univer-sity of North Carolina 

B. G. Cowper, A. and M. College, white _ 

Miller & Mebane, A. and M. College, colored 

G. W. Dewey & Bro., Hospital, Goldsboro 

Hickory Insurance and Realty Co., School Deaf and Dumb,... 
T. H. Haughton, School Deaf and Dumb ..... 

F. Rutledge & Co., School Deaf and Dumb. 

Alston, Rawles & Co., School Deaf and Dumb 

Waddell & Coxe, School Deaf and Dumb.... 

J. C. Fletcher, Appalachian Training School 

O. W. Carr & Co.. A. and M. College, colored 

July. 1910. 

Paid Henry Perry. State Capitol 

Walker Taylor. State Capitol 

Henderson L. and R. E. Co., State Capitol 

C. B. Parlin, State Capitol -. 

Citizens Bank, State Capitol 

Hickory Insurance and Realty Co., Hospital, Morganton 

J. R. Crawford, Hospital, Goldsboro 

Goldsboro Insurance and Real Estate Co., Hospital. Goldsboro 

Raleigh Insurance and Realty Co.. Hospital, Raleigh 

J. R. Roller & Sons Co.. University of North CaroUna 

Moseley Bros., Eastern Carolina Teacher Training School 

W. C. Ervin, School Deaf and Dumb .._ 

J. G. Hall, School Deaf and Dumb— 

September, 1910. 

Paid J. C. Allison, premium on books 

B. G. Cowper, premium on books 

C. E. Johnson, premium on books 

W. Taylor, premium on "Atlantic" 

G. \V. Dewey, premium. Hospital, Goldsboro. 

November, 1910. 

Paid J. G. Hall, premium. Hospital, Morganton 

Total 

INTEREST ACCOUNT. 4 PER CENT. 

Paid on above account 



INTEREST ACCOUNT, 6 PER CENT. 

Paid on above account.. 



i 


300.00 
64.00 
45.00 
100.00 
150.00 
50.00 
100.00 
100.00 
100.00 
100.00 
45.00 










$ 


1,154.00 


i 


75.00 




75.00 








75.00 








37.50 








37.50 








80.00 








50.00 








50.00 








112.50 








70.00 








50.00 








240.00 








67.50 




1,020.00 


i 


80.00 






120.00 








105.00 








60.00 








60.00 




425.00 


i 


150.00 










150.00 






s 


9,842.28 


S 195 


115.00 










s 


195,115.00 






$ 171,210.00 










s 


171,210.00 



58 



Document Xo. 5. 



[Session 



Statement E — Continued. 



3vDiri\ 



Paid on above account as follows: 
December. 1909. 

Paid Armistead Jones. December term. Johnston court 

T. D. Bryson. November term. Macon court _. _ 

H. S. Ward. November term, Hyde court _ _., 

S. P. Graves, November t*rm, Surry court ..'. 

Armistead Jones, November term, Wayne court _. 

J. H. Kerr, November term, Halifax court 

S, P. Graves, December term. Forsyth court 

N. A. Sinclair. November term. Columbus court... 

M. W. Brown, November term, Transylvania court. 

W. C. Hammer. November term. Rowan court 

R. Duffy. November term, Duplin court 

W. C. Hammer, December term. Randolph court 

C. C. Daniels. November term, Nash court 

C. L. Abernethy. December term. Greene court ., 

C. C. Daniels. December term. Martin court 

H. Clarkson, December term, Meeklenbiu-g court 

H. S. Ward, December term. Beaufort court 

G. W. Ward. Jr., Judge First District, salary, December, 1909 

R. B. Peebles. Judge Second District, salary. December, 1909 

O. H. Guion, Judge Third District, salary, December, 1909 

C. M. Cooke. Judge Fourth District, salary. December. 1909 

O. H. Allen. Judge Fifth District, salary. December. 1909 

W. R. Allen. Judge .Sixth District, salary. December. 1909 

C. C. Lyon. Judge .Seventh District, salary. December. 1909 - 

W. J. Adams, Judge Eighth District, salary, December, 1909 

J. C. Bigps, Judge Ninth District, salary. December. 1909 

B. F. Long. Judge Tenth District, salary. December. 1909 

E. B. Jones. Judge Eleventh District, salary. December. 1909 

J. L. Webb, Judge Twelfth District, salary, December, 1909 

W. B. Councill, Judge Thirteenth District, salary, December, 1909 
M. H. Justice, Judge Fourteenth District, salary, December, 1909 

J. S. .\dams. Judge Fifteenth District, salary. December. 1909 

G. S. Ferguson, Judge Sixteenth District, salary. December, 1909. 

T. W. Bickett, .\ttorne.v-Gencral. salary,December, 1909 

G. L. Jones, law clerk, salary. December, 1909 . 

Miss S. Burkhead, stenographer, salary. December. 1909 

R. C. Strong. Supreme Court Reporter, salary. December. 1909.. 
R. H. Bradley. Supreme Court Marshal, salary. December. 1909 
S. W. Walker. Assistant Supreme Court Librarian, salary, Decem- 
ber. 1909 

Walter Clark, Chief Justice, salary, December, 1909 

J. S. Manning, .\ssociate Justice, salary, December, 1909 

W. A. Hoke, Associate Justice, salary. December. 1909 

P. D. Walker. Associate Justice, salary. December. 1909 

G. H. Brown. .Associate Justice, salary. December. 1909 

H. Clarkson, December term, Lincoln court _ 

R. Duff.v, December term, Lenoir court _ 

C. C. Daniels, December term, Wilson Court 

S. M. Gattis. November term. Alamance court 

S. M. Gattis. November term. Person court ._ 

S. M. Gattis, November term. Granville court 

.S. M. Gattis. December term. Durham court 

.S. M. Gattis. December term, Guilford court... 



20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
291.74 I 
291.74 
291. 74 
291.74 
291.74 
291.74 
291.74 
291.74 
291.74 
291.74 
291.74 
291.74 
291.74 ! 



250.00 
125.00 
73.00 
104.24 
125.00 

30.00 
325.00 
325.00 
325.00 
325.00 
325.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.90 1 



1911.] 



Document No. 5. 



59 



Statement E — Continued. 



jroiclARY — continued. 
January, 1910. 

Paid T. S. Kenan, Supreme Court Clerk, salary to December, 1909 

N. A. Sinclair, January term, Cumberland court 

F. A, Linney, January term, Mitchell court 

C. L. Abernethy, January term, Pitt court 

L. D. Robinson, January term. Richmond court 

Armistead Jones, January term. Wake cotu^ 

L. D. Robinson, January term, .4nson court 

R. Duffy, January term, Lenoir court 

W. C. Hammer, January term, .Stanly court 

Armistead Jones, January term, Wayne court 

G. W. Ward. Jr., Judge First District, salary, January, 1910 

R. B. Peebles, Judge Second District, salary, January, 1910 

O. H. Guion, Judge Third District, salary, January, 1910 

C. M. Cooke, Judge Fourth District, salary, January, 1910 

O. H. .\llen. Judge Fifth District, salary, January, 1910 

W, R. Allen, Judge Sixth District, salary, January, 1910 

C. C. Lyon, Judge .Seventh District, salary, January, 1910 

W. J. Adams, Judge Eighth District, salary, January, 1910 

J. C. Biggs, Judge Ninth District, salary, January, 1910 ., 

B. F. Long, Judge Tenth District, salary, January, 1910 

E. B. Jones, Judge Eleventh District, salary, January, 1910 

J. L. W'ebb. Judge Twelfth District, salary, January, 1910-- 

W. B. Councill, Judge Thirteenth District, salary, January, 1910 
M. H. Justice, Judge Fourteenth District, salary, January, 1910 

J. S. Adams, Judge Fifteenth District, salary, January, 1910 

G. S. Ferguson, Judge Sixteenth District, salary, January, 1910.. 

T. W. Bickett, .\ttorney-General, salary, January, 1910 

G, L. Jones, law clerk, salary, January, 1910 - 

Miss S. Burkhead, stenographer, salary, January, 1910 

R. C. .Strong, Supreme Court Reporter, salary, January, 1910 

R. H. Bradley. Supreme Court Marshal, salary, January, 1910.-. 
S. W. Walker, Assistant Supreme Court Librarian, salary, Jan- 
uary, 1910 

Walter Clark, Chief Justice, salary, January, 1910.. 

J. S. Manning, .\ssociate Justice, salary, January, 1910 

W, \. Hoke, .\ssociate Justice, salary, January, 1910 

P. D. Walker. Associate Justice, salary, January, 1910 

G. H, Brown, Associate Justice, salary, January, 1910 

February, 1910. 

Paid S. P. Graves, January, term. Forsyth court 

J. H. Kerr, January term, Halifax court 

H. S. Ward, January term, Pasquotank court 

N. A. Sinclair, February, term, Robeson court 

F. A. Linney, February term. Catawba court.. 

C. C. Daruels, January, term. Franklin court 

W. C. Hammer, January term, Montgomery court 

R. Duffy, January term. New Hanover court 

L. D. Robinson, November term, Scotland court 

W. C. Hammer, February term, Iredell court 

S. P. Graves, February term, Surry court 

H. Clarkson, January term, Cabarrus court 

L. D. Robinson, December, term, Moore court --. 

T. D. Bryson, .Spring term, Haywood court _-. 

W. C. Hammer, February term. Rowan court 

A, M. Stack, February, term, Chatham court 

A. M. ,Stack, February term, .Moore court 

C. C. Daniels. February term. Wilson court 



150,00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
291. 66 
291.66 
291.66 
291.66 
291. 66 
291. 66 
291.66 I 
291.66 1 
291.66 j 
291.66 I 
291.66 j 
291. 66 
291.66 
291.66 
291.66 
291.66 
250.00 
125.00 
75.00 
104.16 
125.00 

30.00 
325.00 
325.00 
325.00 
325.00 
325.00 1 



20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 



60 



Document lHo. 5. 



Statement E — Continued. 



DDICIAHY — continued. 



February. 191Ch-continu6d. 

Paid C. L. Abprnethy, February, term, Craven court i $ 

Armist«ad Jones, February term. Harnett court... , 

T. .S. Kenan, Supreme Court Clerk, recording and docketing, 

August. 1909 and February, 1910, Spring court. 

G. W. Ward, Jr., Judge First District, salary, February. 1910 

R. B. Peebles. Judge Second District, salary. February. 1910 

O. H. Guion, Judge Third District, salary, February, 1910 

C. II. Cooke. Judge Fourth District, salary, February, 1910 

O. H. .\llen. Judge Fifth District, salary. February. 1910 

VV. R. Allen. Judge Sixth District, salary, February, 1910 

C. C. Lyon. Judge Seventh District, salary, February, 1910 

W. J. Adams, Judge Eighth District, salary, February, 1910 

J. C. Biggs. Judge Ninth District, salary, February, 1910 

B. F. Long. Judge Tenth District, salary. February. 1910. 

E. B. Jones. Judge Eleventh District, salary. February. 1910 

J. L. Webb. Judge Twelfth District, salary, February, 1910 

W. B. Couneill, Judge Thirteenth District, salary, February, 1910 
M. H. Justice, Judge Fourteenth District, salary, February, 1910 

J. S. Adams, Judge Fifteenth District, salary, February, 1910 

G. S. Ferguson, Judge Sixteenth District, salary, February. 1910 

J. H. Kerr. February terms. Bertie and Warren courts 

T. W. Bickett. Attorney-General, salary. February. 1910 

G. L. Jones. Law Clerk, salary. February. 1910 

Miss S, Burkhead. stenographer, salary, February. 1910. 

R. C. Strong. Supreme Court Reporter, salary. February. 1910... 
R. H. Bradley. Supreme Court .Marshal, salary, February, 1910.. 
S. W. Walker, Assistant Supreme Court Librarian, salary, Feb- j 

ruary, 1910 [ 

Walter Clark. Chief Justice, salary. February. 1910 

J. S. .Manning. Associate Justice, salary, February, 1910 

W. A. Hoke, Associate Justice, salary, February-, 1910 

P. D. AValker, .Associate Justice, salary, February, 1910 

G. H. Brown, Associate Justice, salary, February. 1910 



20.00 
20.00 

85.40 
291.66 
291.66 
291.66 
291.66 
291.66 
291.66 j 
291.66 
291.66 
291.66 
291.66 : 
291.66 
.291.66 
291.66 
291.66 
291.66 
291.66 

40.00 
250. 00 
125.00 i 

75.00 
104.16 
125.00 

30.00 
325.00 
325.00 
325.00 
325. 00 
325.00 



March, 1910. 

Paid H. .S. Ward, February terra, Beaufort court 

J. F. Spainhour, February terra, McDowell court. 

J. H. Kerr. February term. Hertford court 

M. W. Brown. February term. .Madison court 

C. C. Daniels. February term. Vance court 

M. W. Brown, February term. Buncombe court 

N. A. Sinclair. March terra. Columbus court .' 

R. Duffy. February term. .Alexander court 

F. A. Linney. February term. Pender court 

S. P. CJraves. February term, Rockingham court.. 

C-. C. Daniels. March term. Edgecombe court 

H. Clarkson. February term. Gaston court 

A. Jones. March term. Johnston court 

T. D. Bryson. February term. Jackson court 

R. Duffy. February term, Duplin court... 

H. S. Ward. Spring terra. Currituck court 

H. S. Ward. March term. Camden court 

T. D. Bryson. March term. Swain court 

J. F. Spainhour, March term, Henderson court 

C". C. Daniels, March term, Nash court 

F. A. Linney, March term, Wilkes court 

F. A. Linney, March term, Caldwell court 



20.00 
20.00 
20. 00 
20. 00 
20.00 
20. 00 
20.00 
20.00 
20.00 

20.00 : 

20.00 I 
20.00 
20.00 
20.00 j 
20.00 j 
20.00 I 
20.00 j 
20.00 
20.00 
20.00 
20.00 j 
20.00 I 



1011.] 



Document No. 5. 



61 



Statement E — Continued. 



JUDICIART- 



titinued. 



March, 1910 — continued. 
Paid A. M. Stack, March terra, Anson court 

A. M. Stack, March term, Scotland court... 

N. A. Sinclair, Karch terra. Bladen court 

R. Duffy, March term, Onslow court 

C. L. Abernethj-, March term, Beaufort court... 

H. S. Ward, March term, Pasquotank court 

C. L. Ahernethy, March term. Craven court 

S. M. Gattis, attending courts, five counties 

G. W. Ward, .Ir., Judge First District, salary, March, 1910 

R. B. Peebles. Judge Second District, salary, March. 1910 

O. H. Guion, Judge Third District, salary. March. 1910 

C. M. Cooke. Judge Fourth District, salary, March, 1910 

O. H. Allen. Judge Fifth District, salary, March, 1910 

W. R. Allen, Judge Sixth District, salary. March. 1910 

C. C. Lyon. Judge Seventh District, salary, March. 1910 

W. J. Adams, Judge Eighth District, salary, March, 1910 

J. C. Biggs, Judge Ninth District, salary, March, 1910 

B. F. Long. Judge Tenth District, salary, March, 1910 

E. B. Jones, Judge Eleventh District, salary, March, 1910 

J. L. Webb, .Judge Twelfth District, salary, March, 1910 

W. B. Councill, Judge Thirteenth District, salary. March, 1910... 
M. H. Justice, Judge Fourteenth District, salary, March, 1910.. 

J. S. Adams, Judge Fifteenth District, salary. March, 1910 

G. S. Ferguson, Judge Sixteenth District, salary, March, 1910-. 

N. A. .Sinclair, March term, Buncombe court.. 

T. W. Bickett, Attorney-General, salary, March, 1910 

G. L. Jones, Law Clerk, salary. March, 1910 

Miss Sarah Burkhead. stenographer, salary, March, 1910.. 

R. C. Strong, Supreme Court Reporter, salary, March, 1910 

R. H. Bradley, Supreme Court Marshal, salary, March, 1910... 
S. W. Walker, Assistant .Supreme Court Librarian, salary. March, 

1910 

Walter Clark, Chief Justice, salary, March, 1910 

J. S. Manning, .Associate Justice, salary. March. 1910 

W. A. Hoke, Associate Justice, salary, March, 1910 

P. D. Walker, Associate Justice, salary, March, 1910 

G. H. Brown, Associate Justice, salary, March, 1910 

April, 1910. 

Paid N. A. .Sinclair, March term, Cumberland court 

S. P. Graves, March term, Forsyth court 

H. S. Ward, Spring term, Perquimans court 

J. H. Kerr, March term, Halifax court 

T. D. Bryson, March term. Burke court 

J. F. Spainhour. March term, Graham court 

H. L. Ward, April term, Chowan court 

J. H. Kerr, March term, Northampton court 

A. M. Stack, January term. Union court 

A. M. Stack, March term. Union court 

C. L. Abernethy, Spring term, Jones court 

A. M. .Stack, April term, Lee court 

C. C. Daniels, March term, Martin court 

R. Duffy, .\pril term. New Hanover court... 

J. F. Spainhour, April term, Yancey court 

A. M. Stack, February term. Union court 

Armwtead Jones, March term. Wake court 

n. Clarkson. March term, Cleveland court 



20.00 
20.00 1 
20.00 
20.00 ' 
20.00 
20.00 
20.00 
100.00 
291.66 
291.66 
291.66 
291.66 
291. 66 
291.66 
291.66 
291. 66 
291.66 
291.66 i 
291.66 j 
291.66 
291.66 
291. 66 
291. 66 
291. 66 
20.00 
250.00 
125.00 
76.00 
104.16 
125.00 ! 

30.00 
325.00 
326.00 
325. 00 
325.00 . 
325.00 I 



20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 ' 



62 



Document No. 5. 



[Sessioi] 



Statement K — Continued. 






April, 1910— continued. 

Paid F. A. Linney. March term, Watauga court 

irch term, Davie court 

r. March term, Randolph court 

Armistead Jones, April term, Wayne court 

S. P. Graves, March term. Alleghany, and April, Ashe courts 

T. D. Bryson, April term, Cherokee court _ 

H. .S. Ward, April term. Gates court _ 

J. F. Spainhour, April term, Rutherford court __ _ 

T. D. Bryson, .\pril term. Clay court _ 

H. S. Ward, April term, Washington court 

N. A. Sinclair, April term, Columbus court 

S. P. Graves. April term. Caswell court 

G. \V. Ward, Jr., Judge First District, salary, April. 1910 

R. B. Peebles, Judge Second District, salary, April, 1910 

O. H. Guion, Judge Third District, salary, .\pril, 1910 

C. M. Cooke, Judge Fourth District, salary, April, 1910, _. 

O. H. .\llen. Judge Fifth District, salary, .\pril. 1910.__ •_ 

W. R. Allen, Judge Sixth District, salary, April, 1910 _. 

C. C. Lyon. Judge Seventh District, salary, April, 1910 _, 

W. J. Adams, Judge Eighth District, salary, .\pril, 1910 

J. C. Bigga, Judge Ninth DUtrict, salary, April, 1910 

B. F. Long, Judge Tenth District, salary, April. 1910.-_ _ 

E. B. Jones. Judge Eleventh District, salary, April. 1910 : 

J. L. Webb, Judge Twelfth District, salary, April, 1910.. 

Vi. B. Council!, Judge Thirteenth District, .•'alary, .\pril, 1910 

M. H. Justice, Judge Fourteenth District, salary, .\pril, 1910 

J. S. .\dams. Judge Fifteenth District, salary, .\pril, 1910 

G. S. Ferguson, Judge Sixteenth District, salary. .April. 1910 

T. W. Bickett. Attorney-General, salary. April, 1910 

G. L. Jones, Law Clerk, salary, .\pril, 1910... 

Miss Sarah Burkhead, stenographer, salary, April, 1910 

H. C. Strong, Supreme Court Reporter, salary, April, 1910 

R. H. Bradley, Supreme Court M.^rshal, salary, April. 1910. 

S. W. Walker. Assistant Supreme Court Librarian, salary, April, 

1910 

Walter Clark, Chief Justice, salary, April, 1910 

J. S. Manning, Associate Justice, salary. April. 1910 

\V. A. Hoke, .Associate Justice, salary, .\pril. 1910 

P. D. Walker, Associate Justice, salary, April, 1910_ 

G. H. Brown, -Associate Justice, salary, April, I91U 

May, 1910. 

Paid C. C. Daniels, April term, Franklin court.... 

M. W. Brown. .April term, Transylvania court 

W. C. Hammer. .April term, Davidson court 

W. C. Plammer, May term, Yadkin court 

S. P. Graves, .April term, Surry court 

H. S. Ward. Spring term, Tyrrell court 

T. D. Bryson, Spring term, Macon court 

H. S. Ward. Spring term. Dare court 

J. H. Kerr. .Spring term, Bertie court 

J. H. Kerr, Spring term, Hertford court 

A. M. Stack, May term, .Scotland court 

C. C. Daniels, .May term, Nash court 

A. M. Stack, .April term, .Anson court 

M. W. Brown, April term. Buncombe court ..',, ' 

H. Clarkson, .April term. Mecklenburg court 



20. 00 

20.00 

20. 00 

20.00 

40.00 

20.00 

20.00 

20.00 

20.00 

20.00 

20.00 

20.00 

291.66 

291.66 

291.66 

291.66 

291.66 

291.66 

291.66 I 

391.66 

291.66 

291.66 ! 

291. 66 

391.66 

291.66 

291.66 

291.66 ' 

291.66 

250.00 

135.00 

75.00 

104.16 

125.00 

30.00 I 
325.00 i 
325.00 
335.00 
325.00 
325.00 



20.00 ' 

20.00 j 

20.00 

20.00 I 

20.00 

20.00 

20.00 

20,00 

20.00 

20.00 

20.00 1 

20.00 

20.00 

20.00 

20.00 



Ittll.] 



Document N^o. 5. 



63 



Statement E — Continued. 



ntinueU. 



May. 1910— continued. 

Paid J. F. Spainhoxir, April term. Polk court 

S. P. Graves. Spring term, Stokes court _ 

C; L. Abernethy. April term, Pitt court 

A. M. .Stack. May term. Chatham court 

F. A. Linney. April term. Mitchell court 

H. .S. Ward. .Spring term. Hyde court 

I J. F. Spainhour. May term, Henderson court 
Armistead Jones. May term, Harnett court 
W. C. Hammer, May term. Rowan court ._. 
W. C. Hammer. May term. Iredell court 
R. Duffy, May term. .Sampson court 
H. Clarkson. May term, Cabarrus court 
C. C. Daniels, May term. Wilson court 
C. C. Daniels, May term, Vance court - 
G. W. Ward, Jr.. Judge First District, salary. May. 1910 

R. B. Peebles, Judge Second District, salary. May. 1910 

D. L. Ward. Judge Third District, salary. May. 1910. 

C. M. Cooke. Judge Fourth District, salary, May. 1910 

O. H. Allen. Judge Fifth District, salary. May. 1910 

W. R. Allen. Judge Sixth District, salary, May, 1910 

C. C. Lyon, Judge Seventh District, salary. May, 1910 

W. J. Adams. Judge Eighth District, salary. May, 1910 

J. C. Biggs. Judge Ninth District, salary. May, 1910..- 

B. F. Long. Judge Tenth District, salary. May, 1910 

W. B. Councill, Judge Thirteenth District, salary. May, 1910 

J. L. Webb, Judge Twelfth District, salary. May, 1910 

E. B. Jones. Judge Eleventh District, salary. May. 1910 

M. H. Justice. Judge Fourteenth District, salary, May. 1910. 

J. S. Adams. Judge Fifteenth District, salary, May, 1910 

G. S. Ferguson, Judge Sixteenth District, salary. May, 1910 

T. W. Bickett, Attorney-General, salary. May, 1910 

G. L. Jones, Law Clerk, salary. May, 1910 

Miss Sarah Burkhead. stenographer, salary. May, 1910 

R. C. Strong, .Supreme Court Reporter, salary. May, 1910- 

R. H. Bradley, Supreme Court Marshal, salary. May, 1910 

.S. W. Walker. Assistant .Supreme Court Librarian, salary. May, 

1910 _ 

Walter Clark, Chief Justice, salary. May, 1910. 

J. S. Planning, Associate Justice, salarj-. May, 1910 

W. A. Hoke, Associate Justice, salary. May. 1910 

P. D. Walker, Associate Justice, salary, May, 1910 

G. H. Brown, Associate Justice, salary, May, 1910 



20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
291.66 
291.66 
291.66 
291.66 
291.66 
291.66 
291.66 
291.66 
291.66 
291.66 j 
291.66 
291.66 
67.12 
291.66 
291.66 
291.66 
250.00 
125.00 ] 
75.00 : 
104.16 
125.00 

30.00 
325.00 
325.00 
325.00 
325. 00 
325.00 



June. 1910. 

Paid R. Duffy. May term, Lenoir court i $ 20.00 

H. Clarkson. May term. Gaston court 20.00 

X. A. Sinclair, May term, Cumberland court... 20.00 

A. M. .Stack. May term, Richmond court. 20.00 

C. C. Daniels. June term, Edgecombe court 20.00 

S. P. Graves. Spring term, Forsyth court 20.00 

N. A. Sinclair. June term. Brunswick court 20.00 

H. S, Ward, June term, Beaufort court... 20.90 

H. S. Ward. May term. Beaufort court 20.00 

A. M. Stack, June term, Scotland court.. 20.00 

A. M. Stack, May term. Moore court 20.00 

J. H. Kerr. June term. Warren court 20.00 

C. C. Daniels. June term, Martin court 20.00 I 



64 



Document No. 5. 



[Session 



Statement E — Continued. 



JVDlci.Kny—coiilinued. 






June, 1910— continued. 






Paid C. L. Abernethy, June term, Carteret court, .„ 


S 20.00 
291.66 




G. W. Ward, Jr., Judge First District, salary, June. 1910 




R. B. Peebles, Judge Second Distnct, salary, June, 1910 


291.66 




D. L. Ward, Judge Third District, salary. June, 1910 


291.66 
291.66 
291. 66 








0. H. .Mien, Judge Fifth District, salary, June, 1910 




W. R. Allen. Judge .Sixth District, salary, June, 1910 


291.66 




C. C. Lyon. Judge Seventh District, salary, June, 1910 


291.66 
291.66 




W. J. Adams, Judge Eighth Disstrict, salary, June, 1910. 




J. C. Biggs. Judge Ninth District, salary, June, 1910 


291.66 




B. F. Long, Judge Tenth District, salary, June, 1910 


291.66 




G. P. Pell, Judge Eleventh District, salary, .May, 1910 


224.54 




G. P. Pell, Judge Eleventh District, salary, June, 1910 


291.66 




J. L. Webb, Judge Twelfth District, salary, June, 1910. 


291.66 




\V. B. Couneill, Judge Thirteenth, District, salary, June, 1910.... 


291.66 




M. H. Justice, Judge Fourteenth District, salary, 1910.. 


291.66 




J. S. Adams. Judge Fifteenth District, salary, June, 1910 


291.66 




G. S. Ferguson, Judge Sixteenth District, salary, June, 1910 


291.66 




T. W. Bickett, Attorney-General, salary, June, 1910 


250.00 




G. L. Jones, Law Clerk, salary, June, 1910 


125.00 




Miss Sarah Biu-khead, stenographer, salary, June, 1910 


75.00 




R. C. Strong, ?^upreme Court Reporter, salary, June, 1910 


104. 16 




R. H. Bradley, Supreme Court Marshal, salary, June, 1910 


125.00 




S. W. Walker, Assistant Supreme Court Librarian, salary, June, 






1910 


30.00 




Walter Clark, Chief Justice, salary, June, 1910... 


325.00 




J. S. Manning, Associate Justice, salary, June. 1910 


325.00 




W. A. Hoke. Associate Justice, salary, June, 1910.. 


325.00 




P. D. Walker, Associate Justice, salary, June, 1910 


325.00 




G. H. Brown, Associate Justice, salary. June, 1910 


325.00 


$ 7. 505. 26 






July, 1910. 






Paid T. S. Kenan, Supreme Court Clerk, salary to July 1, 1910 


t 150.00 






20.00 
20.00 




C. L. Abernethy, May term, Greene court _ 




S. M. Gattis, Guilford, Granville, Person, Durham and Guilford 








100.00 










20.00 
20.00 








R. Duffy, July term, Duplin court 


20.00 






20.00 
20.00 
20.00 








R. Duffy. July term, Sampson court _ 




S. P. Graves. July term. .\she court.... 


20.00 
20.00 
20.00 
291. 66 








N. A. .Sinclair, July term, Bladen court 




G. W. Ward, Jr., Judge First District, salary, July, 1910 




R. B. Peebles, Judge Second District, salary, July, 1910 


291. 66 




D. L. Ward, Judge Third District, salary, July. 1910... 


145. S3 




C. M. Cooke, Judge Fourth District, salary, July, 1910 


291.66 




O. H. Allen. Judge Fifth District, salary, July, 1910.. 


291.66 




W. R. Allen. Judge Sixth District, salary, July, 1910 , 


291.66 




C. C. Lyon, Judge ,Seventh District, salary, July, 1910 


291.66 




W. J. Adams, Judge Eighth District, salary, July, 1910 


291. 66 




J. C. Biggs, Judge Ninth District, salary, July, 1910... 


291. 66 




B. r. Long, Judge Tenth District, salary, July, 1910 


291.66 





1911.] 



Document No. 



65 



Statement E — Continued. 



-continued. 



uly, 1910 — continued. 

Paid G. P. Pell. Judge Eleventh District, salary, July, 1910 8 

J. L. Webb, Judge Twelfth District, salary, July, 1910 

W. B. Councill. Judge Thirteenth District, salary, July, 1910 

M. H. Justice. Judge Fourteenth District, salary, July, 1910 

J. .S. Adams, Judge Fifteenth District, salary, July, 1910 

G. S. Ferguson, Judge Sixteenth District, salary, July, 1910 

T. W. Bickett, Attorney-General, salary, July, 1910. 

G, L. Jones, Law Clerk, salary, July, 1910 .. 

Miss Sarah Burkhead, stenographer, salary, July, 1910.- 

R. C. Strong, Supreme Court Reporter, salary, July, 1910- 

R. H. Bradley, Supreme Court Jlarshal, salary, July, 1910-- 

S. W. Walker, .Assistant Supreme Court Librarian, salary, July, 

1910 --- 

Walter Clark, Chief Justice, salary, July, 1910 

J. S. Manning. Associat^i Justice, salary. July, 1910 

W. A. Hoke, Associate Justice, salary, July, 1910 1 

P. D. Walker, Associate Justice, salary, July, 1910 . 

G. n. Brown, .\ssociate Justice, salary, July, 1910 _ 

lugust, 1910. I 

Paid A. M. .Stack, July term, Leo court j } 

J. H. Kerr. August term, Northampton court 

J. F. Spainhour, July term, McDowell court 

S. P. Graves, July term, Forsyth court [ 

H. S. W'ard, July term, Hyde court 

T. D. Bryson, July term, Haywood court 

S. P. Graves, August term, Rockingham court - 

T. D. Bryson, .\ugust term, Swain court 

M. W'. Brown, August term. Buncombe court 

H. Clarkson, August term. Cleveland court 

W. C. Hammer, July term, Randolph court 

R. Duffy. August term. New Hanover court 

Armistead Jones, August term, Wayne court-— 

J. H. Kerr, .\ugust term, Halifax court 

J. K. Spainhour, -August term, Burke court 

T. D. Bryson, .\ugust term, Cherokee court 

C. C. Daniels, August term, Franklin court - ..- 

F. A. Linney, .\ugust term, Wilkes court - 

M. W. Brown, August term. Madison court 

A. M. .Stack, August term, Chatham court , 

.\. M. Stack, August term. Union court 

W. C. Hammer, August term, Davidson court 

S. P. Graves, August term, Alleghany court ] 

\. A. Sinclair, August term, Cumberland court I 

T. S. Kenan, Supreme Court Clerk, recording, February, 1910, 

and preparing, August, 1910, terms _ j 

G. W. Ward, Jr., Judge First District, salary, August, 1910 , 

R. B. Peebles, Judge .Second District, salary, .\ugust, 1910-- ' 

H. W. Whcdbee, Judge Third District, salary, August. 1910 

C. M. Cooke, Judge Fourth District, salary, August, 1910 

O. H. .Mien. Judge Fifth District, salary, August, 1910 

W. R. Allen, Judge Sixth District, salary, August, 1910-- 

C. C. Lyon, Judge .Seventh District, salary, August, 1910 - 

W. J. Adams, Judge Eighth District, salary, August, 1910 

J. C. Biggs. Judge Ninth District, salary, August. 1910 

B. F. Long. Judge Tenth District, salary, August, 1910 - 

G. P. Pell, Judge Eleventh District, salary. August. 1010.. _ 

1 5 



291.66 
291.66 
291.66 
291.66 
291. 66 
291. 66 
250.00 
125.00 
75.00 
101.16 
125.00 



325.00 I 

325.00 

325.00 

325.00 

325.00 



20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 

S3. 90 
291.66 1 
291.66 
291.66 
291.66 
291. 66 
291.66 
291.66 
291.66 j 
291. 66' 
291.66 
291.66 



66 



Document No. 5. 



[Session 



Statement E — Continued. 



2111.66 
291.61; 
291.66 
291.66 
291.66 
250. 00 
125. 00 
75.00 
104.16 
125.00 

30.00 
325.00 
325.00 
325.00 
325.00 I 
325.00 I 



August. 1910 — continued. 

Paid J. L. Webb. Judge Twelfth District, salary, .\ugust. 1910 

VV. B. Councill. Judge Thirteenth District, salary, August, 1910.. 
M. H. Justice. Judge Fourteenth District, salary, August, 1910... 

J. S. Adams. Judge Fifteenth District, salary, August, 1910 

G. S. Ferguson, Judge Sixteenth District, salary, .\ugu9t, 1910... 

T. W. Bickett, Attorney-General, salary, August, 1910 

G. L. Jones, Law Clerk, salary, Augast, 1910 I 

Miss Sarah Burkhead, stenographer, salary, August, 1910 

R. C. .Strong, Supreme Court Reporter, salary, August, 1910 

R. H. Bradley, Supreme Court Marshal, salary, August. 1910 ... 
S. W. Walker, .\ssistant Supreme Court Librarian, salary, August, 

1910 - -- 

Walter Clark, Chief Justice, salary, August, 1910 

J. S. Manning, Associate Justice, salary, .August, 1910 

W. A. Hoke, Associate Justice, salar.v, .August, 1910 

P. D. Walker, .Associate Justice, salary, .August. 1910 

G. H. Brown, .Associate Justice, salary. .August, 1910 , 

S«ptemt»r. 1910. 

Paid C. L. Abernethy, August term, Pitt court f 20.00 

R. Duffy, .August term, Lenoir court _. - 20.00 

C. C. Daniels, .August term, Xash court '. 20.00 

A. M. .Stack, .August term, Moore court 20.00 

N. A. Sinclair. August term. Columbus court 20.00 

F. A. Linney, September term, Cabarrus court 20.00 

H. Clarkson, September term, Caldwell court 20.00 

.Armistead Jones, .September term, Harnett court 20.00 

W. C. Hammer, September U-rm, Rowan court -.. 20.00 

A. M. Stack, September term, Richmond court _ 20.00 

C. C. Daniels, September term, Edgecombe court 20.00 

C. C. Daniels, September term, Wilson court - 20.00 

M. W. Brown, .August term, Transylvania court _ 20.00 

N. A. Sinclair, September term, Robeson coijrt 20.00 

H. S. Ward, September term, Currituck court... ! 20.00 

T. D. Bryson, September term, Graham court 20.00 

J. H. Kerr, September term, Bertie court 20.00 

H. S. Ward, September term, Camden court 20.00 

Armistead Jones, September term, Johnston court _.. 20.00 

J. F. Spainhour, September term, McDowell court 20.00 

R. Duffy, .September term. New Hanover court 20.00 

C. L. Abernethy, September term, Greene court 20.00 

A. M. Stack, .September term, .Anson court i 20.00 

G. W. Ward, Jr., Judge First District, salary, -September, 1910 .. I 291.66 

R. B. Peebles, Judge Second District, salary, September, 1910 | 291.66 

H. W'. Whedbee, Judge Third District, salary, one-half of July, I 

1910 I 145.83 

H. W. Whedbee, Judge Third District, salary, September, 1910... ; 291.66 

C. M. Cooke, Judge Fourth District, salary, September, 1910 291.66 

O. H. Allen, Judge Fifth District, salary, September, 1910 291.66 

W. R. Allen, Judge .Sixth District, salary, September, 1910 .-. 291.66 

C. C. Lyon, Judge Seventh District, salary, September, 1910 291.66 

W. J. Adams, Judge Eighth District, salary, September, 1910 291. 66' 

J. C. Biggs, Judge Ninth District, salary, September, 1910 291.65 

B. F. Long, Judge Tenth District, salary, September, 1910 291.06 

G. P. Pell, Judge Eleventh District, salary. September, 1910 291.66 

J. L. Wcbl). Judge Twelfth District, salary, September, 1910 291.66 

W. H, CounHll, Judge Thirteenth Distiict, salary. .September, 1910 291.66 



S 7. 564. 62 



1911.] 



DocUitENT Xo. 



67 



Statement E — Continued. 



JUDICIARY — continued. 



September, 1910— continued. 
Paid M. H. Justice, Judge Fourteenth District, salary, September, 
1910 

J. S. Adams, Judge Fifteenth District, salary, September, 1910... 
G- S. Ferguson, Judge Sixteenth District, salary, September, 1910. 

T. W. Bickett, Attorney-General, salary, September, 1910 

G. L. Jones, Law Clerk, salary, September. 1910.... 

Miss Sarah Burkhead, stenographer, salary, September, 1910 

R. C. Strong, Supreme Court Reporter, salary. September, 1910.. 
R. H. Bradley, Supreme Court Marshal, salary. September, 1910 
S. W. Walker, Assistant Supreme Court Librarian, salary, Sep- 
tember. 1910 

Walter Clark, Chief Justice, salary, September, 1910 

J. S. Manning, .Associate Justice, salary, September, 1910... 

V,\ A. Hoke, .Associate Justice, salary, September, 1910 j 

P. D. Walker, Associate Justice, salary, September, 1910 

G. H. Brown. Associate Justice, salary, .September, 1910 j 



291.66 
291. 66 
291.66 
2.50 00 
125.00 
75.00 
104.16 
125. 00 

30.00 
325.00 
325.00 
325. 00 
323.00 
325. 00 



October, 1910. 

Paid H. Clarkson, September term, Gaston court $ 20.00 

F. A. Linney. September term, Watauga court } 20.00 

C. C. Daniels, September term, Martin court 1 20.00 

'S. P. Graves. Fall term, Stokes court l 20.00 

H. S. Ward, September term, Pasquotank court 20.00 

J. F. .Spainhour, September term, Yancey court 20.00 

H. S. Ward, .September term, Perquimans court.. 20.00 

J. H. Kerr, September term, Warren court 20.00 

S. M. Gattis, terms court, seven counties 140,00 

T. D. Bryson, September term. Clay court.. .• 20.00 

.\rmistead Jones, September term. Wake court 20.00 

F. A, Linney, September term, .\lexander court 20.00 

H. S. Ward, October term, Chowan court 20.00 

T. D. Br,vson, September term, Haywood court 20,00 

W. C. Hammer. October term, Davie court 20.00 

J. F. Spainhour. October term, Henderson court 20.00 

N. A. Sinclair, .September term, Brunswick court. 20.00 

S. P. Graves October term, Forsyth court 20.00 

N. A. Sinclair, October term, Bladen court 20.00 

H. S. Ward. October term. Gates court 20.00 

C. L. .\bcrnethy, October term. Craven court 20.00 

W. C. Hammer, October term, Yadkin court 20.00 

J. H. Kerr. October terra, Hertford court 30.00 

R. Duffy. October term, Onslow court 20.00 

H. S. Ward, October term, Washington court 20.00 

J. F. Spainhour, October term, Polk court 20.00 

G. W. Ward, Jr., Judge First District, salary, October, 1910 | 291.66 

R. B. Peebles, Judge .Second District, salary, October, 1910 I 291.66 

H. W. Whedbee. Judge Third District, salary, October, 1910 291.66 

C. M. Cooke, Judge Fourth District, salary. October, 1910 291.66 

O. H. Allen, Judge Filth District, salary, October, 1910 291.66 

W. R. Allen, Judge Sixth District, salary, October, 1910 291.66 

C. C. Lyon, Judge Seventh District, salary, October, 1910 291.66 

W. J. Adams, Judge Eighth District, salary, October, 1910. 291.66 

J. C. Biggs, Judge Ninth District, salary, October, 1910 291.66 

B. F. Long, Judge Tenthllistrict, salary, October, 1910 291.66 

G. P. Pell, Judge Eleventh District, salary, October, 1910. , 291.66 

J. L. Webb, Judge Twelfth District, salary, October, 1910 , 291.66 j 

W. B. CouncUl, Judge Thirteenth District, salary, October, 1910.. 291.65 1 



68 



Document No. 5. 



Statement E — Continued. 



JUDICIARY — continued. 

October, 1910— continued. 

Paid M. H. Justice, Judge Fourteenth District, salary, October, 1910 .. S 291.66 

J. S. Adams, Judge Fifteenth District, salary, October, 1910 _ 291.66 

G. S. Ferguson, Judge Sixteenth District, salary, October, 1910 , j 291.66 

T. VV. Bickett, Attorney-General, salary, October, 1910. 250.00 

G. L. Jones, Law Clerk, salary, October, 1910 125.00 

Miss .Sarah Burkhead, stenographer, salary, October, 1910- 75.00 

R. C. Strong, Supreme Court Reporter, salary, October, 1910 ... 104.16 
R. H. Bradley, Supreme Court Marshal, salary, October, 1910.... 125.00 
S. W. Walker, Assistant Supreme Court Librarian, salary, Octo- 
ber, 1910... 30.00 

Walter Clark, Chief Justice, salary, October, 1910 325.00 

J. S. Manning, Associate Justice, s.ilary, October, 1910 325.00 

W. A. Hoke, Associate Justice, salary, October, 1910 325.00 

P. D. Walker, Associate Justice, salary, October, 1910 325.00 

G. H. Brown, Associate Justice, salary, October, 1910__-_ 325.00 



November. 1910. 

Paid W. C. Hammer, October, term, Iredell court 

J. H. Kerr, November term, Northampton court 

H. S. Ward, November term. Dare court... 

S. P. Graves, October term, Caswell court 

S. P. Graves, October term, .\she court 

J. F. Spainhour, November term, Rutherford court 

C. L. Abernethy, October term, Carteret court 

H. Clarkson, October term, Cabarrus court... 

C. L. .\bernethy, October term, Pamlico court 

C. L. Abernethy. Fall term, Jones court 

H. S. Ward, November term, Beanfort court. 

A. H. Johnston, November term, Henderson court 

Armistead Jones. November term, Harnett court .-■-. 

Rodolph DufTy, November term. Sampson court 

N. A. Sinclair, November term, Robeson court 

C. L. Abernethy, November terra, Pitt court... 

Rodolph Duff.v, October term, Pender court 

A. M. Stack, November term. Chatham court.. - 

H. Clarkson. November term, Mecklenburg court 

A. M. Stack, November term. Union court.. 

S. P. Graves, November term, Bertie court 

J. H. Kerr, November term, Rockingham court 

H. S. Ward, November term, T.vrrell court 

H. Clarkson, November term, Cleveland court 

H. Clarkson, November term, Gaston court 

N. A. Sinclair. November term, Cumberland court 

T. D. Bryson, November term, Swain court 

T. D. Bryson. November term, Cherokee court 

F. A. Linney. November term. Mitchell court 

R. Duffy, February, term, Sampson court 

G*. W. Ward, Jr., Judge First District, salary, November, 1910 ' 

R. B. Peebles, Judge Second Di-itrict, salary, November, 1010 

H. VV. Whedbee, Judge Third District, salary, November, 1910. 
C. M. Cooke. Judge Fourth District, salary, November, 1810... 

O. H. Allen, Judge Fifth District, salary, November, 1910 

W. R. Allen, Judge Sixth District, salary, November, 1910 

C. C. Lyon. Judge Seventh District, salary, November, 1910.... 
W. J. Adams, Judge Eighth District, salary, November. 1910... 

J. C. Biggs, Judge Ninth District, salary, November. 1910. 

B. F. Long, Judge Tenth District, salary, November, 1910 



20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
20.00 
201.66 
291.66 
291.66 
291.06 
291.66 
291.66 
291.66 
291.66 
291.66 
291.66 



1911.] 



Document No. 5. 



Statement E — Continued. 



JUDICIARY — continued. 








November. 1910— continued. 








G. P. Pell, Judge Eleventh District, salary. November, 1910 




{ 291.66 




J. L. Webb, Judge Twelfth District, salary, November. 1910 




291.66 




W. B. Couneill, Judge Tlurteenth District, salary, November 


, 1910 


291.66 




M. H. Justice, Judge Fourteenth District, salary, November 


1910 


291.66 




J. S. Adams, Judge Fifteenth District, salary, November, 1910... 


291.66 




G. S. Ferguson, Judge Sixteenth District, salary, November, 


1910. 


291. CO 




T. W. Bickett. Attorney-General, salary, November, 1910..- 




250.00 




G. L. Jones, Law Clerk, salary, November, 1910 




125.00 




Miss S. Burkhead, stenographer, salary, November, 1910.... 




75.00 




R. C. Strong, Supreme Court Reporter, salary, November, 


1910. 


104. 16 




R. H. Bradley, Supreme Court Marshal, salary. November, 


1910. 


125.00 




S. W. Walker. Assistant Supreme Court Librarian, salary, 


No- 






vember, 1910 




30.00 




Walter Clark, Chief Justice, salary, November, 1910... 




325. 00 




J. S. Manning, Associate Justice, salary, November, 1910... 




325.00 




W. A. Hoke, Associate Justice, salary, November, 1910 




325.00 




P. D. Walker, .\ssociate Justice, salary, November, 1910 




325.00 




G. H. Brown, .'Associate Justice, salary, November, 1910.... 




325. 00 




T. D. Bryson, November term. Macon court 


■ 20.00 








i 7,620.72 






Total - - -- 


$ 90, 319, 80 








LABOREHS' PAT HOLL. 




Paid on above account as follows; 








December, 1909. 








Paid C. C. Cherry, superintendent, pay roll December. 1909 




t 1,055.80 


t 1,055.80 






January. 1910. 








Paid C. C. Cherry, superintendent, pay roll, January, 1910 




% 844.64 










844.84 






February, 1910. 








Paid C. 0. Cherry, superintendent, pay roll, February, 1910 




$ 838. 30 










838.30 


March. 1910. 






Paid C. C. Cherry, superintendent, pay roll. March, 1910- 




t 844. 64 


844.64 


April, 1910. 






Paid C. C. Cherry, superintendent, pay roll, .\pril, 1910 




$ 1.055.80 


1,055.80 






May, 1910. 








Paid C. C. Cherry, superintendent, pay roll. May, 1910 




$ 844. 64 


844. M 


June, 1910. 






Paid C. C. Cherry, superintendent, pay roll, June, 1910 




% 844. 64 




T. W. Branson, Sfteen days' commutation, to July 11, 1910 


22.50 








867. 14 






July, 1910. 








Paid W. D. Lambert, fifteen days' commutation, to July 31. 1910-. 


__.... 


t 30.00 
15.00 




A. Jones, fifteen days' commutation, to August 2. 1910 




S. J. Lewis, fifteen days' commutation 


15.00 

22.50 

32.14 

1,042.30 




J. J. Weaver, fifteen days' commutation 




W. D. Terry, fifteen days' commutation 




C C. Cherry, superintendent, pay roll, July, 1910 








1,156.94 



70 



Document No. 5. 



[Session 



Statement E — Continued. 



laborers' pat roll — continued. 
August. 1910. j 

Paid G. F. Kennedy, fifteen days' commutation _ j $ 

E. Jones, fifteen days' commutation 

H. Shaw, fifteen days' commutation , i 

L. Bembrey. fifteen days' commutation.. 

W. J. Bridgers, fifteen days' commutation 

H. R. Williamson, fifteen days' commutation 

G. Alston, fifteen days' commutation 

C. C. Clierry, superintendent, payroll, August, 1910 



September. 1910. ' 

Paid C. C. Cherry, superintendent, pay roll. September, 1910.. ...I S 

A. Dunston, fifteen days' commutation... I 



October. 1910. 

Paid C. C. Cherry, superintendent, pay roll. October. 1910. 



November 1910. 
Paid C. C. Cherry, superintendent, weekly pay : 



LEGAL SERVICES AND EXPENSES. 

Paid on above account as follows: 
January 1910. . \ 

Paid T. VV. Bickctt, Attorney General, expenses to Washington, D. C...' $ 35.60 



February, 1910. 

Paid W. E. Breese, services. State v. Owen., 



June 1910. 
Paid T. \V. Bickett. Attorney General, expenses to llurphy. 



September 1910. 

Paid G. L. Jones, law clerk, expenses to Wilkesboro, T. P. case 
T. T. Loftis, clerk Superior Court, costs. State v. Owen . 



Paid( 
December, 1909. 
Paid C. E. Taylor, per dien 
T. J. Murphy, per die 



EXAMINING COMMITTEE. 



: account as follows 



nd expenses $ 

and expenses 



January 1910. 

Paid O. L. Clark, per diem and expenses 

T. J. Murphy, per diem and expenses.. 
R. R. Gotten, per diem and expenses.. 
J. D. ElUott. per diem and expenses... 
C. E. Taylor, per diem and expenses.. 



April. 1910. 
Paid G. L. Jones, law clerk, expenses to Brevard. State v. Owen . $ 24.70 



20.30 
17.70 



i 


51.60 
36.20 










$ 


87.80 






% 


60.60 
16.00 
47.20 

77.60 
20.00 




221.40 






% 


309.20 



1!»11.] Document No. 5. 71 



Statement E — Continued. 



Paid on above account a^ follows: 
December. 1909. \ 

Paid C. Southall, cleaning carpets ^ 1 t 10.00 

\V. .\I. Utlcy. wages, watchman. December. 1909 ! 70.00 

Joseph Terry, wages, gardener. December. 1909 - ' 55.00 

.Standard Gas and Electric Co.. gas _ _ .-. 1.25 

Carolina Power and Light Co.. lights ..'. 27.87 

Boylan-Pcarce Co.. furniture 93.64 



January, 1910. 

Paid Royall & Borden, furniture - ; S 5.00 

Standard Gas and Electric Co.. gas, etc | 2.38 

Whiting Bros., trouser uniform, watchman : 6.50 

Bo.vlan-Pcarce Co.. furniture - 4.00 

Dobbin-Ferrall Co.. curtains .-. 30.00 

Johnson-Johnson Co.. ice .50 

J. C. ElUngton. shades _ 61.50 

Young & Hughes, repairs, plumbing .75 

\V. .M. Utley. wages, watchman. January. 1910 56.00 

Joseph Terry, wages, gardener. January. 1910 _. 44.00 

Carolina Power and Light Co.. lights...- - 27.07 

T. L. McCuUers & Co.. soap 3.20 

Misif .M. Nison. napkins 4.60 

H. T. Hicks Co.. soap 10.20 

Wake Water Co.. water 18.89 

Capital City Telephone Co., phone rent 6.00 

T. H. Briggs & .Sons, hardware.. 24.91 

Hattie Haywood, washing curtains 3.00 

J. D. Riggan Co.. hardware, etc [ 1.00 

' 7.5D 



February, 1910. 

Paid Standard Gas and Electric Co.. gas. etc ; $ 5.75 

Johnson-Johnson Co.. ice , .20 

Jolly-Wynne Jewelry Co., repairing clock.. 1.11') 

J. D. Riggan Co.. dishes 3.75 

Hart-Ward Hardware Co., repairs 1.50 

Carolina Power and Light Co., lights 30.65 

Raleigh Telephone Co., phone rent 4.50 

Ed. Umstead. manure for grounds 18.70 

Carolina Electrical Co.. electric repairs .50 

Mrs. \. H. .\rrington. mats 15.50 

T. H. Briggs & .Son, lantern I .50 

W. M. Utley, wages, watchman, Februp.ry, 1910... 58.00 

Joseph Terry, wages, gardener, February, 1910 - . - 44. 00 

March, 1910. 

Paid .Standard Gas and Electric Co., gas, etc $ 5.38 

Southern Express Co., express charges 1.00 

Weathers & Perry, plates 12.00 

Boylan-Pearce Co., toweling 1.38 

Woodward & Lothrop. curtains 106.00 

J. D. Riggan Co., baskets..- 1.00 

Carolina Power and Light Co., lights 37.06 

.S. Razook. luncheon cloth 14.50 

Chap Mial, services 1.50 

Chap .Vlial. services 1.00 j 

W. .M. Utley. wages, watchman, March, 1910 .58.00 

J. Terry, wages, gardener, two weeks 22.00 

J. F. Mcdlin. services 3.93 



72 



Document No. 5. 



[Sessiun 



Statement E — Continued. 



MANSION AND GROUNDS — Continued 
April, 1910. 
Paid Standard Gas and Elect: 

Johnson-Johnson Co., ice 

Boylan-Pearce Co., towels 

Capital City Telephone Co., phone rent 

Young & Hughes, repairs, plumbing 

J. C. Ellington, curtain rings, etc-_ 

Raleigh Telephone Co., phone rent 

Carolina Power and Light Co., lights _, 

Wake Water Co., water... 

W. M. Utley, wages, watchman, April, 1910. 
.1. F. Medlin, wages, gardener, April, 1910__. 



gas, etc , __ $ 



May. 1910. 
Paid VV. M. Utley. wages, watchman, .May, 1910- 
J. F. Medlin, wages, gardener, May. 1910... 

•Standard Gas and Electric Co., gas, etc 

T. L. .McCullers & Co., soap.... 

Carolina Power and Light Co., lights 

Carolina Electrical Co., electric repairs 



June, 1910. 
Paid Jol 



)hnsonCo., ice 

H. T. Hicks Co.. soap 

J. L. O'Quinn Co., seeds, etc 

Hart-Ward Hardware Co., repairs, roof 

Carolina Power and Light Co., lights 

T. H. Briggs & Sons, hardware... 

J. T. Jones, repairs, roof 

W. M. Utley, wages, watchman, June, 1910.. 
J. F. Medlin, wages, gardener, June, 1910... 



ubing. 



July, 1910. 

Paid Young & Hughes, repaii-s, plu 

Johnson-Johnson Co., ice 

Carolina Power and Light Co., lights 

T. L. McCullers, soap 

Wake Water Co., water rent _ 

J. D. Riggan Co., hardware 

Raleigh Telephone Co.. phone rent 

Capital City Telephone Co., phone rent 

W. M. Utley, wages, watchman, July, 1910.. 
J. F. Medlin, wages, gardener, July, 1910... 




2.00 
17.99 
3.45 
4.50 
7.50 
70.03 
55.00 



August, 1910, 

P;m.1 W. M. Utley, two weeks' wages, watchman... 

W. .M. Utley, fifteen days' commutation 

W. M. Utley, three days' wages, watchman.. 
J. F. Medlin, wages, gardener, .\ugust, 1910.. 

E. li. Perry, week's wages, watchman 

E. B. Perry, four days' wages, watchman 

Standard Gas and Electric Co.. gas, etc 

Johnson & Johnson Co., ice.... 

Young & Hughes, repairs, boiler 

II. T. Hicks Co., sundries 

Hart-Ward Hardware Co., repairs, roof 

Carolina Power and Light Co., Ughts 



28.00 
30.00 
8.00 
44.00 
14.00 
8.00 
2.12 
10.00 
32.22 
1.65 1 
5.75 
18.50 



liUl.] 



Document No. 5. 



73 



Statement E — Continued. 



MANSION AND GROUNDS— <ron(mUC(i. 

September, 1910. 

Paid W. M. Ulley, three weeks' and three days' wages, watcbman_ $ 

J. F. Medlin, wages, gardener, September, 1910 

Powell & Powell, coal contract 

Standard Gas and Electric Co., gas, etc 

H. T. Hicks Co., moth balls 

E. B. Perry, wages, four days' watchman 

Young & Hughes, repairs 

J. W. Davis, repairs, roof 

H. Albert, labor -. 

H. Albert, labor 

Carolina Power and Light Co., lights.-. _ 

H. Haywood, washing curtains 

J. Taylor, manure,..- 

Powell & Powell, coal 



October, 1910. 
Paid W. M. Utiey, wages, watchman, October, 1910.. 
J. F. Medlin, wages, gardener, October, 1910... 

Antique Furniture Co., repairs, furnitiu-e 

Johnson & Johnson Co., ice 

Standard Gas and Electric Co.. gas. etc 

T. L. McCuUers & Co.. soap 

Jolly-Wynne Jewelry Co., clock key. 

R. Simpson, formaldehyde _. 

Carolina Power and Light Co., lights 

Carolina Electrical Co., electric repairs.. 

Wake Water Co., wat«r rent. -. 

E. P. Campbell, wood 

Capital City Telephone Co., phone rent 



November, 1910. 

Paid Standard Gas and Electric Co., gas 

Johnson & Johnson Co., ice 

J. P. Wyatt & Sons, guano 

Weathers & Perry, glassware 

J. D. Riggan Co., hardware, etc 

H. T. Hicks Co.. sundries 

Carolina Power and Light Co.. lights.. 

Raleigh Telephone Co., phone rent 

Underhill & Fleming, repairs to boiler.. 
W. M. Utley, week's wages, watchman, 
W. M. Utley, week's wages, watchman. 
W. M. Utley. week's wages, watchman. 
W. M. Utley, week's wages, watchman. 
J. F. Medlin, week's wages, gardener.. . 
J. F. Medlin, week's wages, gardener... 
J. F. Medlin, week's wages, gardener... 
J. F.-Medlin, week's wages, gardener... 



74 



Document No. 5. 



[Sessioii 



Statement E — Continued. 



MANSION, SERVAN' 



Paid W. W. Kitchin, Governor, servant hire. 



December. 1909-. 






5 


68.50 
55.25 
57.25 
67.75 
69.75 
52.75 
58.30 
65.00 
40.00 
51.75 
72.50 
56.50 


' 




January, 1910... 
















March, 1910 








April, 1910- 








May, 1910 . 








June, 1910. 








July, 1910 -. 












September, 1910._ 




October, 1910 










Treasurer ex officio 


AILWAT COMPANY. 

, for 370 shares of stock 


715.30 




S 


37, 000. 00 


Paid B. R. L.acy 


t 


37,000.00 









MOORE 8 CREEK MONUMENTAL AHSOr 

May. 1910. 

Paid J. F. Moore, president, appropriation. 1910_. 



NORTH CAROLINA A. A M. COLLEGE. COLOREU. 

Paid on above account as foMows: 

Appropriation from U. S. Government-. $ 

Appropriation for support - 1 

Appropriation for improvements 



14.850.00 I 
10.000 00 j 
4.350.00 



S 29.200.00 



Paid on above account as folio 



Appropriation for support 

Appropriation, U. S. Government.. 
Appropriation land script fund 



NORTH CAROLINA 

Paid W. S. Rankin, treasurer, appro 



NORTH CAROLINA BOND ISSUE, 1905. 

Paid B. R. Lacy, State Treasurer, account of bonds 



ORTH CAROLINA GONE 



rtUSEDM, RICHMOND, VA. 



70.000.00 

30,150.00 
. 7,500.00 



January, 1910. j 

Paid iMrs. F. M. Williams, president, appropriation, 1910. _ % 



% 4. 460. 00 



$ 100.00 



1911.] 



Document No. 5. 



75 



Statement K — Continued. 



NORTH CAROLINA 



COMMISSION. 



Paid salaries on above account as follows: 



Paid Franklin McNeill, commissioner. December 1. 1909, to November 

30, 1910 

S. L. Rogers, commissioner, December 1, 1909, to November 30. 
1910 - 

B. F. Aycock. commissioner, December. 1909. to April 30, 1910.... 
H. C. Brown, commissioner. May 6. 1910. to November 30, 1910.. 

H. C. Brown, chief clerk, December 1, 1909, to May 5. 1910 

A. J. Maxwell, chief clerk. June 1. 1910, to November 30, 1910 

O. S. Thompson, tax clerk. December 1, 1909, to November 30, 

1910 .. 

Miss E. G. Riddick, clerk, December 1. 1909, to November 30, 1910. 
J. K. Doughton. State bank examiner, December 1. 1909, to No- 
vember 30, 1910 ._ 

W. L. Williams, Jr., assistant bank examiner, December 1, 1909, to 
February 28. 1910 

C. V. Brown, assistant bank examiner, March 1. 1910, to Novem- 
ber 30, 1910 .- 



S'OHTH ' 



nLIN 



, CORPOB 



COM 



Paid on above account as follows: 
December, 1909. 

Paid J. S. Griffin, clerk, services 

Franklin McNeill, commissioner, expense account.. 

S. L. Rogers, commissioner, expense account 

H. C. Brown, chief clerk, expense account 



Underwood Typewriter Co.. rent typewriter 



January. 1910. 

Paid J. S. Griffin, clerk, 

H. C. Brown, chi^^f clerk, expense account , 

Franklin McNeill, commissioner, expense account 

S. L. Rogers, commissioner, expense account. 

Lawyers' Co-operative Publishing Co.. U. S. Supreme Court Ad- 
vance Sheets 



3,000.00 




1.250.00 




1.709.67 




1.161.29 




1.200.00 




1,500.00 




1,200.00 




2,400.00 




450.00 




1,350.00 






S 18,220.96 





February, 1910. 
Paid J. S. Griffin, clerk 
S. L. Rogers, 



, expense account- 



March. 1910. 

Paid S. L. Rogers, commissioner, expense account $ 

J. S. Griffin, clerk, expense and services _ 

Franklin McNeill, commissioner, expense account 



April, 1910. 

Paid J. S. Griffin, clerk, expenses and services 

S. L. Rogers, commissioner, expense account. 



May. 1910. 

Paid Franklin McNeill, commissioner, expense account % 

8. L. Rogers, commissioner, expense account - . 

J. S. Griffin, clerk, expense and services 

H. C. Brown, chief clerk, expenses 

Aycock & Winston, fee. Raleigh Savings Bank v. Commission 

T. S. Kenan, Supreme Court Clerk, costs, Raleigh Savings Ba 

V. Commission . 



100.00 
30.30 
4a 08 

25.85 
10.00 



( 


100.00 




23.35 


$ 


30.45 




103.00 




2.15 


s 


$103.35 




28.50 


% 


24.15 




4S.36 




103.05 




8.43 




.500.00 




33.35 



76 



Document No. 5. 



[Session 



Statement E — Continued. 



NORTH CAROLINA CORPORATION COMMISSION, CONTINOEN- 

CIE3 — continued. 
June, 1910. ' 

Paid J. S. Griffin, clerk, services _ ' $ 

S. L. Rogers, commissioner, expense account i 

Edwards & Broughton, printing brief, Pullen v. Commission 



100.00 
34.65 
10.00 



July. 1910. 
Paid J. .S. Griffin, clerk, expenses and s 

Miss E. G. Riddick, expen.sc account-. - 

H. C. Brown, commissioner, expense account. 

S. L. Rogers, expense account 

Franklin McNeill, expense account 

Underwood Typewriter Co., typewriter 



111.00 
5.20 I 
4.50 I 

32.00 
8.00 

94.15 



August, 1910. 

Paid S. L. Rogers, commissioner, expense account.. 
A. J. Maxwell, chief clerk, expense account... 

J. S. Griffin, clerk, services 

Miss F. E. Brown, clerical s 
Miss M. Gates, clerical £ 
Miss E. C'romartie. clerical s 



15.35 
5.59 
100. 00 
25.10 
25.00 
22.50 



September, 1910, 

Paid J. .S. Griffin, clerical services $ 101.05 

A. J. Maxwell, expense account I 7.83 

S. L. Rogers, expense account I 17.95 



October, 1910. 

Paid A. J. Maxwell, chief clerk, expense ac 

S. L. Rogers, expense account 

Franklin McNeill, expense account-. 
J. .S. Griffin, clerical services 



28.30 
39.00 
23.45 
100.00 



November, 1910. 

Paid S. L. Rogers, commissioner, expenses $ 15.75 j 

J. S. Griffin, clerical services i 100.00 

H. C. Brown, commissioner, expenses..- 6.40 



NORTH CAROLINA EXPERIMENT STATION. 

Paid B. R. Lacy. Treasurer ex oi?icjo. appropriation, U. S. Government- $ 29,000.00 



imn CAROLINA FISH 



Paid on above account aa follows; 
January, 1910. 

PaidT. P. Midgett, boat hire .; $ 5.90 

Miss L. Midgett, typewriting I 10.00 

T. S. Meeklns, sundries ! 58.48 

Griffin Sample Co.. supplies I 29.97 

O. J. Wescott, services 55.00' 

John Wescott, services 53.50 

Standard Oil Co., gasohne 60.49 



1911.] 



Document No. 5. 



77 



Statement E — Continued. 



NORTH CAROLINA FISH COMMISSION— COnIi 

March, 1910. 

Paid W. T. Forbes, towing Gretchen - 

John Hill, power boat 

Greet & Greet, work on Gretchen. 

J. W. Casey, work on Gretchen 

Standard Oil Co., gasoline 

T. S. Meekins. supplies, etc 

Griffin Sample Co., supplies, etc.. 

J. W. Meekins, stakes.. 

Daniels & Meekins, work on Gretchen 

Elizabeth City Iron Works, work on Gretchen. 

D. M. Jones, supplies 

W. P. Gray, supplies 

W. R. Gray, supplies 

Citizens National Bank, repayment loan 

W. O. Lupton, services 

W. O. Lupton, boat hire 

T. S. Meekins, services.. 

J. W. Casey, services 

S. E. Midgett. stakes 



May, 1910. 

Paid J. Q. Homer, serWces.. - 

J. Wescott, services 

Standard Oil Co., gasoline... 

W. O. Lupton, supplies.. 

W. O. Lupton, services 

R. C. Evans, office rent 

C. J. Wescott, services 

T. S. Meekins, services 

T. S. Meekins, expenses 

Griffin Sample Co., supplies.. 

B. F. Bray, services 

J. W. Casey, services 

A. W. Drinkwater. boat hire. 



June. 1910. 

Paid W. O. Lupt( 
J. D. Hayr 
J. Wescott, 
T. S. Meek: 



expense account.. 
, services 



expenses 

O. F. Wescott, services 

Elizabeth City Iron Works 

E. N. Anketell, printing notices.. 

Standard Oil Co., gasoline 

J. H. Midgett, supplies 

J. W. Casey, repairs 

Griffin Sample Co., supplies 

G. W. Greet, services 

Greet & Creef. repairs 



August, 1910. 
Paid Griffin Sample Co., supplit 
J. H. Midgett. supplies.... 

T. S. Meekins, sundries 

Standard Oil Co., gasolim 

October, 1910. 

Paid G. W. Ix!ary, boat Lire ... 



4.00 
30.00 

4.20 
13.16 
23.64 
43.49 
85.92 

1.00 

7.85 
33.10 

2.50 
105.40 
.11.60 
510.00 
53.33 
253. 75 
75.00 

7.13 



31.00 
45.00 
21.54 
187.30 
525.00 
94.72 
55.00 
675.00 
23.02 
38.38 
5.00 
22.35 
3.00 



173.00 
40.00 
42.00 
10.51 
55.00 
72.37 
33.38 
31.15 

9.00 
10.25 
19.98 

6.00 
18.53 




78 



Document No. 5. 



[Session 



Statement E — Continued. 



NORTH CAROLINA HISTORICAL COMMISSION. 



Paid on above account as follows: 
December. 1909. 

Paid Southern Express Co. . charges _ _ 

J. J. Weaver, washing towels _ _ _.. 

Royall & Borden, bookcase. 

R. D. \V. Connor, secretary, expenses to Asheville. 

S. Brockwell, repairs, typewriter. 

R. D. W. Connor, secretary, salary, December. 1909 

Mrs; W. S. Wilson, stenographer, salary, December, 1909.. 
Wm. Weaver, janitor, salary. December. 1900-- 



5.71 
1.50 I 
20. 75 r 
26.30 
4.00 
166. 74 
75.00 
10.00 



January, 1910. 

Paid Southern Express Co., 

W. G. Brigg.-3. Postmaster, stamps 

E. B. Crow, cashier. New York Exchange. .,. 

Frank Nash, address on"W. A. Graham" 

J. L. Mott Iron Works, rail for Graham bust 

Miss J. Royster, expenses to Bath . _ 

Mrs. J. L. Fogg, copying- 

Miss A. A. Nunn, copying 

R. D. W. Connor, secretary, salary, January, 1910 

Mrs. W. S. Wilson, stenographer, salary, January, 1910.. 

W'ra. W'eaver, janitor, salary, January, 1910 

Dr. A. Rudy, translations 



31.02 
25.00 
37.50 
12.40 

220.00 
25.00 
10.00 
40.00 

166.66 
75.00 
10.00 
2.50 



charges.. 



February. 1910. 

Paid .Southern Express Co., 

J. Hughes, drayage 

News and Observer, year book 

A. Williams & Co., stationery 

Capital City Telephone Co., phone rent 

Wharton & T>Tee, photographs 

Schenk & Schlichtc, manuscript books 

W. G. Briggs, Postmaster, stamps 

R. D. W. Connor, secretary, salary, Februar.v, 1910 

Mrs. W. S. W'ilson. stenographer, salary, February. 1910. 
Wm. Weaver, janitor, salary. February, 1910 



12.23 
2.11 
2.00 
11.85 
5.40 
6.00 
13.74 
25.00 
166. 66 
75.00 
10.00 



March, 1910. 
Paid A. Will 



& Co.. stationery. i $ 4.90 

J. J. Weaver, washing towels I 1.50 

Tiffany & Co., drawing " Lillington" Arms .J 2.60 

Capital City Telephone Co., 'phone service. 4.50 

W'harton & Tyree, photographs - 1 4.50 

R. D. W. Connor, secretary, expenses to New York I 75.00 

R. D. W. Connor, secretary, salary, March, 1910 j 166.66 

Mrs. W. S. Wilson, stenographer, salary, March, 1910 75.00 

Wm. Weaver, janitor, salary, March, 1910 10.00 



April, 1910. 

Paid .Southern Express Co., charges 

Capital City Telephone Co., 'phone s 

A. Williams & Co., stationery 

C. D. F. Burns, copying 

W. G. Briggs, Postmaster, stamps 

R. D. W. Connor, secretary, salary, April, 1910 

Mrs. W. S. Wilson, stenographer, salary, April, 1910.. 
Wm. Weaver, janitor, salary, April. 1910 



2.45 
13.50 
35.85 
1.00 
25.00 
166. 66 
75.00 
10.00 



v.n\. 



Document No. 5. 



79 



Statement E — Continued. 



ON — continued. 



May. 1910. 

Puid Miss Emma Taylor, services.. 

Southern Express Co., charges 

A. Rudy, services - 

A. Williams & Co., stationery 

Miss S. Cresson, services 

W. G. Briggs, Postmaster, stamps 

R. D. W. Connor, secretary, salary. May, 1910 

Mrs. \V. lS. Wilson, stenographer, salary. May, 1910 

\Vm. Weaver, janitor, siilary. May. 1910 

June. 1910. 

Paid Miss Emma Taylor, services 

A. Williams »& Co., stationery 

Dr. X. Rudy, translations 

.Southern Express C")., charges , 

W. H. Hoyt. clerical services.. 

R. D. W. Connor, secretary, salary. June. 1910 

.Mrs. W. S. Wilson, stenographer, salary. June. 1910 

July. 1910. 

Paid Wm. Weaver, janitor, salary, June, 1910... 

Miss Emma Taylor, services 

North Carolina Booklet Co., advertisement 

J. Merritt. drayage 

Schenk & Schlechte. stationery 

Capital City Telephone Co., 'phone service 

F. A. Olds, research work 

R. D. W. Connor, secretary, salary, July, 1910 

Mrs. W. S. Wilson, stenographer, salary, July, 1910 

Wm. Weaver, janitor, salary, July, 1910 

August, 1910. 

Paid W. il. Edmonds, clerk, salary, July, I'JIO 

Miss Emma Taylor, copying 

W. H. Hoyt. copying 

Southern Express Co.. charges 

A. Williams & Co., stationery 

Capital City Telephone Co., 'phone service 

Royall & Borden, furniture 

B. F. Stevens & Brown, research 

W. G. Briggs. Postmaster, stamps 

Cooper Bros., pedestal. Graham bust 

R. D. W. Connor, secretary, salary, August. 1910. 

Mrs. W. S. Wilson, stenographer, salary, August, 1910 

Wm. Weaver, janitor, salary, August, 1910 

T. F. Brockwell, repairing locks 

H. D. W. Connor, secretary, expenses to Fayettevitle 

September, 1910. 

Paid W. R. Edmund.s services 

J. J. Weaver, washing towels 

A. Williams «fe Co., stationery 

Southern Express Co., charges 

Capital City Telephone Co., 'phone service 

Miss C. Strong, cop.ving 

C. L. Smith, copying 

R. U. W. Connor, secretary, salary, September. 1910 

.Mrs. W. S. Wilson, stenographer, salary, September, 1910-. 
Wm. Weaver, janitor, salary. September, 1910 



60.00 
22.15 
2.00 
5.85 
14.00 
25.00 
166.66 
75.00 I 
10.00 



2.40 
150.00 



12.50 
60.00 
10.00 
2.94 
20.70 
5.00 
4.50 
166.66 
75.00 
12.50 



83.33 
60.00 
40.00 
2.95 
2.40 
5.00 
25.75 
7.50 
25.00 
75.00 
166. 66 
75.00 
12.50 
2.25 
5.00 



83.33 
1.50 

13.30 
2.55 
5.00 

45.00 

5.00 

166.66 I 

75.00 ! 

12.50 



80 



Document No. 5. 



[Session 



Statement E — Continued. 



7AROLIX.\ HI8TOR 



October, 1910. 

Paid VV. R. Edi 



ds, services.. 
Miss Emma Taylo 
Southern Express Co.. charges.. 
Capital City Telephone Co., 'phone £ 

A. Williams & Co., stationery 

Miss H. Willis, copying 

R. D. W. Connor, secretary, salary, October, 1910.- 

Mrs. W*. S. Wilson, stenographer, salary, October, 1910.. 
Wm. Weaver, janitor, salary, October, 1910 



83.33 
22.00 
1.81 
5.00 
55.20 
3.75 
166.66 
75.00 
10.00 



November, 1910. 

Paid Miss Emma Taylor, copying, October, 1910 

W. R. Edmunds, copying, October, 1910 

J. M. Allen, copying 

G. Rochel. drayage 

L. Trice, drayage. 

W. G. Briggs, Postmaster, stamps 

W. R. Edmunds, copying, November, 1910 

Mrs. W. S. Wilson, stenographer, salary, November, 1910., 

Miss Emma Taylor, salary, November, 1910... 

Alfred Williams & Co., stationery 



60.00 
83.33 
1.00 
1.00 
1.00 
25.00 
83.33 
75.00 
60.00 
5.75 



Total --- 

NOHTH CAROLINA INSTITUTION FOr" TSE DEAF. DU.MU AN 
Paid B. R. Lar.v. Treasurer, ex officio, appropriation for abo 



CAROL 



Paid C. L. Smith. Tn 



, appropriation I 1,500.00 



north CAROLINA SANATORIUM FOR TUBERCULOSIS. 



Paid B. R. Lacy, Treasurer, ex officio, appropriation for building ( 

B. R. Lacy, Treasurer, cs officio, appropriation regular 



4,000.00 
8, 500. 00 



3RTU CAROLINA I 



D£.\F AND DUMB. 



Paid B. R. Lacy, Treasurer, ex officio, appropriation for support.. 
B. R. Lacy. Treasurer, ex officio, appropriation for building.. 



50.000.00 
12,000.00 



NORTH CAROLINA VOLUNTEER FIREMEN 8 

Paid Treasurer Association, appropriation 

OIL INSPECTION FUND. 

Paid B. R. Lacy, Treasurer, ex officio, stamps 



1911.] 



Document No, 5, 



81 



Statement E — Continued. 



Paid Treasu 
Treasu 



KPORD ORPHAN AfiTLUM, COLORED. 



■ of Asylum, appropriation for support | $ 5.000.00 

- of Asylum, appropriation, special 5,000.00 



OXFORD ORPHAN ASYLUM, WHITE. 

Paid Treasurer of Asylum, appropriation 




PAPER ACCOUNT. 

Pnid on above account as follows; 
December. 1909. 

Paid Antietam Paper Co.. paper 

Observer Printing Co., paper 

I. N. Mcgargeo & Co.. pai>er : 

W'hitaker Paper Co., paper _. 

F. N. McDonald & Co.. paper. 

Dobler & Mudge. paper _ 

January, 1910. 

Paid Howard Fisher Paper Co., paper $ 

Whitakor Paper Co., paper 

Dobler & Mudge, paper 

F. N. McDonald & Co., paper _ 

Southern Paper Co., paper l 

Antietam Paper Co., paper. __ _ 1 



February. 1910. I 

Paid Uliitaker Paper Co., paper ' $ 

Dobler & Mudge. paper _. __' 

Richmond Paper Co., paper 

F. N. McDonald & Co., paper i 

Antietam Paper Co.. paper ._ __' 

Southern Paper Co.. paper .._.,_. 

March, 1910. 

Paid Bradley-Reece Co.. paper ^. . . S 

B. \V. Wilson Paper Co., paper _ 

F. N. McDonald & Co., paper... 

Antietam Paper Co., paper 

A. C. Burnam 

Howard Fisher Paper Co.. paper ._ .1 

Chatfield & Woods Co.. paper,__ ... ._! 

April. 1910. 

Paid Dobler A' Mud(i:e. paper _, $ 

May 1910. i 

Paid F. N. McDonald & Co., paper i $ 

Antietam Paper Co., paper ' 

Dobler <& Mudge, paper I 

B. W. Wilson Paper Co., paper ..| 

Howard Fisher Paper Co., paper I 



82 



Document No, 5. 



[Session 



Statement E — Continued, 



PAPER xccOTJKT— continued. 
June, 1910. 

Paid Chatfield & Woods Co., paper 

Southern Paper Co., paper 

Howard Fisher Paper Co., paper 

Dobler & Mudge, paper 

Whitaker Paper Co.. paper 

Union Envelope Co., paper 



July. 1910. 

Paid Dobler & Mudge, paper 

Union Envelope Co., paper 

Antietam Paper Co., paper 

Howard Fisher Paper Co.. paper.. 
F. N. McDonald & Co., paper.... 
Whitaker Paper Co.. paper _ 

August. 1910. 

Paid Diem & Wing Paper Co., paper... 

Chat field-Woods Co., paper 

Howard Fisher Paper Co., paper.. 

Dobler & Mudge, paper 

Richmond Paper Co., paper 

Whitaker Paper Co.. paper 



September, 1910. 

Paid Antietam Paper Co., paper 

Southern Paper Co., paper 

Whitaker Paper Co., paper 

F. N. McDonald & Co., papcr_ 



October, 1910. 

Paid Wliitaker Paper Co., paper _ 

Chatfield & Woods Co., paper. _, 

Richmond Paper Co., paper 

Diem & Wing Paper Co., paper.. 
Dobler & MudRc. paper 



PENSIONS. 



Paid sundry pensioners- 




47.15 
120. 05 
102. 30 

39.38 
174. 84 



Paid sundry pcnsio 



POSTAGE AND STATIONERY. 

December, 1909. 
Paid \V. G. liriggs, Postmaster, stamps, various departments 
Royall & Borden, stationery, Executive Department... 

W. T. Terry, rubber stamps, various departments 

Office Stationery, Co., stationery, various departments 

A. WiUiams & Co., stationery 

Courier-Journal Co., stationery 

W. T. Terry, supplies 



S441 


618.50 












S 


441 


61S.50 






t 


808.50 


% 




808.50 






% 


397.88 
3.05 
1.50 
32.60 
143.90 
58.50 
1.60 









1!)11. 



Document No. 5. 



83 



Statement E — Continued. 



POSTAGE AND STATIONERY — Continued. 






January, 1910. 






Paid W. G. Brigjis, Postmaster, stamps, various departmcnte 


$ 377.49 




Brandon Printing Co., stationery, Insurance Department.. 


373.00 






228. 10 










Union Ribbon Co., stationery. Supreme Court 


6.00 




A. Williams & Co., stationery, various departments 


74.50 




Union Ribbon Co.. stationery, Attorney-General.. 


2.25 


S 1.063.09 






February, 1910. 






Paid W. G. Brings, Postmaster, stamps, various departments 


$ 652. 14 




Baptist Book Store, stationery. Corporation Commission 


20.00 




W. T. Terry, rubber stamps, various departments 


3.70 




Baptist Book Store, stationery. Insurance Department.. 


3.00 




Office Stationery Co., stationery, various departments 


4.85 






1.43 




Smith-Premier Typewriter Co., Typewriter, Labor and Printing 








47.50 




A. Williams & Co.. stationery, various departments 


73.40 






65.53 






871.55 


March, 1910. 




Paid W. G. Briggs. Postmaster, stamps, various departments 


$ 424.00 




W. T. Terry, rubber stamps, various departments 


3.50 




D. W. Bailey, paper clips, various departments 


10.00 




Insurance Herald, stationery. Insurance Department 


67.50 




Office Stationery Co., stationery, various departments 


3.15 




Raleigh Advertising Co., stationery. Labor and Printing Depart- 






ment 


7.65 
86.80 




A. Williams & Co.. stationery, various departments 




Baptist Book Store, stationery. Corporation Commission 


14.50 


617. 10 


April, 1910. 




Paid W. G. Brings, Postmaster, stamps, various departments 


S 338.00 




W. T. Terry, rubber stamps. Insurance Department 


6.30 






3.55 




Beauvais Typewriter Co.. stationery, various departments 


34.60 






7.20 




A. Williams & Co., stationery, various departments 


67.80 




Courier-Journal Co., stationery, Attorney-General 


40.50 




Addressograph Co., supplies, Corporation Commission 


20.60 




Randolr-h Paper Box Co., supplies. Corporation Commission 


10.00 


528. 45 


May. 1910. 




Paid W. G. Briggs. Postmaster, stamps, various departments - 


J 855.42 




Willetts-Carr Co., stationery, various departments 


94.50 






180. 75 




Underwood TypenTiter Co., typewriter. Executive Department-- 


42.25 




Beauvais Typewriter Co., stationery, various departments. 


9.00 




Office Stationery Co.. stationery, various departments 


19.50 




W. T. Terry, rubber stamps. Auditor's Department 


5.00 




A. Williams & Co.. stationery, various departments 


289.57 




A. H. Arrington, Teller, stamps for cash. Treasury Department 


21.08 


1.517.07 


June, 1310. 




Paid W. G. Briggs. Postmaster, stamps, various departments 


S 933.00 




Office Stationery Co.. stationery, various departments 


5.45 




Courier-Journal Co., stationery. Executive Department 


15.00 






24.00 






98.96 




A. Williams & Co.. stationery, various departments 


147. 70 


1.274.11 



84 



Document No. 5. 



[Session 



Statement E — Continued. 



POSTAGE AND STATIONERY— COnlinue' 






July. 1910. 








S 157. 00 


















12.00 




A. Williams & Co., stationery, various departments.. 


.55. CO 










Courier-Journal Co., stationery, Corporation Commission 


70.75 










Courier-Journal Co., stationery. Public Instruction Department- 


13.50 




Walker, Evans & Cogswell, stationery. Labor and Printing De- 












Baptist Book Store, stationery. Public Instruction Department.. 


.40 


S 674.65 


August, 1910. 




Paid W. G. Briggs, Postmaster, stamps, various departments 


S 236.00 




A. H. Arrington, teller, stamps for cash. Treasury Department... 


3.34 












26 45 




L. P. Kilgore & Co.. stationery. Public Instruction Department 


9.75 




Office Stationery Co., stationery. Corporation Commission 


12.05 






80.90 
16 66 








Burroughs Supply Co., supplies. Public Instruction Department 


3.50 






36.17 






426. 22 


September, 1910. 




Paid W. O. Briggs. Postmaster, stamps, various departments 


t 613.80 




J. E. Craytoo & Co.. stationery. Public Instruction Department.. 


5.10 




Courier-Journal Co.. stationery, Labor and Printing Depart- 






ment 


32.50 
11.95 




Office Stationery Co., stationery, various departments 






75.25 






738.60 


October, 1910. 




Paid W. C:. Briggs, Postmaster, stamps, various departments 


t 518.00 




Courier-Journal Co., stationery. Treasury Department.. 


190.00 




Office Stationery Co., stationery, various departments 


2.90 




W. T. Terry, rubber stamps, various departments 


3.25 




Courier-Journal Co., stationery, various departments 


123. 13 










Courier-Journal Co., stationery. Corporation Commission 


39.00 




Courier-Journal Co., stationery. State Department 


30.00 




Brandon Printing Co., stationerj'. Insurance Department 


373.00 




Wdlotts-Carr Co., stationery. Insurance Department 


42.00 


1. 457. 63 


November, 1910. 




Paid W. G. Briggs. Postmaster, stamps, various departments 


S 397.24 




A. H. Arrington. teller, stamps received for cash. Treasury 


16.79 




W. T. Terry, stamp pads, .Auditor's Department 


.85 




Baptist Book Store, stationery. Insurance Department 


.65 




Office Stationery Co.. stationery, various departments 


25.35 






58.95 




Alfred Williams & Co., stationery, various departments 


254.00 






5.35 








759. 18 








S 10.572.58 







1911.] 



Document No. 5. 



85 



Statement E — Continued. 



PUBLIC BUILDINGS AND GHOUNE 

Paid on above account as foUoT 
December, 1909. 

Paid Young & Hughes, sundry repairs 

Royall & Borden, furniture. State Library.. 

W. C. Riddick, inspecting steam pipes 

G. N. Walters, rent arsenal 

G. L. Vinson Co., repairing closets, etc 

E. M. Uzzell & Co., rent store room 



January, 1910. 

Paid Royall & Borden furniture 

Young & Hughes, repairs 

J. E. Mitchell, pedestal, Washington statue 

Grimes Realty Co., rent, insurance building 

A. J. Feiid, arranging files. Executive Department. 

G. L. Vinson Co., repairs 

M. R. Haynes, repairs 

A. L. Hartsell, repaus 



February, 1910. 
Paid John Strudwlck, repairing furnace, Sftpreme Court... 

G. Glenn, repairs, electric lights 

Weathers Furniture Co., chair. Public Instruction 

G. L. Vinson Co., repairs. Supreme Court 

Y'oung & Hughes, repairs, various departments 

Ehret ilah Mfg. Co., casing steam pipes 

.\. Avery, case. State Department 

T. H. Briggs & Sons, hardware, various departments 



March, 1910. 

Paid J. E. Crayton & Co.. office phonograph outfit 

Dobbin-Fcrrall Co., towels 

Young & Hughes, repairs, various departments.. 
R. E. Forsum. lumber 



April. 1910. 

Paid Royall & Borden, furniture, various departments 

Grimes Realty Co., rent insurance building 

.S. Brockwell, typewTiter, State Department 

Young & Hughes, repairs, various departments 

G. N. Walters, rent arsenal 

L. A. Emory, repairs. State Department 

E. M. Uzzell & Co., rent, store room... 

J. S. Wiggs, repairs. Supreme Court 

Whiting tt Horton. uniform, janitor and watchman, Capitol. 



40.55 
24.00 
15.00 
300.00 
1.50 I 
80.00 



70.00 
2.25 

12.00 
210.00 

25.00 
7.55 

33.25 
2.25 



4.90 
1.00 
5.39 
5.85 
23.17 
165.00 
5.25 
7.95 



151.90 
5.65 
6.13 

7.00 



42.50 
210.00 
87. OS 
4.40 
200.00 
4.70 
60.00 
10.55 
40.00 



May, 1910. 

Paid Royall & Borden, furniture, various departments t 20,85 

Royall & Borden, furniture. State Library 25.50 

Shaw-Walker Co., furniture. Supreme Court 340.00 

Weathers Furniture Co., office chair. Public Instruction 5.39 

Boylan-Pearce Co., rugs. Treasury Department 6.00 

Dobbin-Ferrall Co., rugs, Treasurj' Department i 10.00 

Royall & Borden, furniture, Public Instruction | 1.50 

Young & Hughes, repairs. Supreme Court -. 5.10 

D. W. Bailey, phonograph office outfit. Public Instruction 235.00 

Art Metal Construction Co., file cases. State Department 880.00 



86 



Document No. 5. 



[Session 



Statement E — Continued. 

PUBLIC BTnLDIN'GS AND GROUNDS — continued. 

June, 19t0. 

Paid Dobbin-Ferrall Co., awning, Stat« Library . 

Commercial Printing Co., rent, store room 

W. C. Cram, repairing boiler. Supreme Court.-. 

M. C. Lilly & Co.. Qags for Capitol 

F. K. Thompson, plans, lighting and ventilating. Capitol 

T. H. Brings & Sons, hardware, various departments 

J. A. Bivins, office chair, Public Instruction 

July, 1910. 

Paid Young & Hughes, repairs, various departments 

Grimes Realty Co., rent, insurance building.. 

Hart-Ward Hardware Co., cooler for Capitol 

J. E. Crayton & Co., t.vpewriter. Public Instruction 

Commercial Printing Co., rent store room 

August, 1910. 

Paid Royall & Borden, furniture. Public Instruction 

Dobbin-Ferrall Co., awnings. Auditor's Department 

Young & Hughes, repairs.. 

Commercial Printing Co., rent store room 

T. F. Brockwell, repairs, various departments..* 

Royall & Borden, chair. State Library 

E. M. Uzzell & Co., rent store room 

J. S. VViggs, repairing window. Supreme Court 

Hart-Ward Hardware Co.. vacuum cleaner 

September, 1910. 

Paid Underbill & Fleming, repairs .- 

Commercial Printing Co., rent store room 

J. Strudwick, repairing furnace, Supreme Court 

I. Hall, repairs. Supreme Court 

October, 1910. 

Paid Royall & Borden, furniture, various departments-. 

Art Metal Construction Co., file case. Executive Department.. 

Grimes Realty Co.. 'ent insurance building.. 

Young & Hughes, sundry repairs 

Commercial Printing Co.. rent store room 

Art Metal Construction Co.. file cases. State Library 

November, 1910. 
Paid Commercial Printing Co., rent store room 

G. S. Tucker & Co., rugs, Corporation Commission 

Glenn & Williams, painting interior Capitol 

E. M. Uzzell & Co., rent store room 

Total 



.5.00 
25.00 
12.10 
73.60 
221.30 
27.88 

5.00 



17.70 
210.00 
6.05 
55.00 
25.00 



6.75 
24.00 

2.00 
25.00 

3.S5 

7.50 
80.00 

1.75 
125.00 



1,55 
25.00 
7.87 
4.00 



7.00 
331.00 
210.00 
34.99 
25.00 
135.00 



25.00 < 

5.50 

120.00 

60.00 



PUBLIC PRIN 



Paid parties on above account as follows; 
December, 1909. 

Paid E. M. Uzzell & Co i 124.33 

E. M. Uzzell & Co 409.34 

E. M. Uzzell & Co 1... '. 254.60 

E. M. Uzzell & Co.... 310.73 

Edwards & Broughton Printing Co.. .- 156.44 



l!ll 



Document No. 5. 



87 



Statement E — Contimied. 



prBL 



January. 1910. 
Paid E. .\l 



ell & Co - $ 

E. M. Uzzell & Co 

E. M. Uztcll & Co -- 

E. M. Uzzcll & Co - 

E. M. Uzzell & Co •- -..I 

Seeman Printery, Geological Survey - --- 

Seenian Printery, Geological Survey i 

Seeman Printery, Geological .Purvey — --. 



February. 1910. 

Paul E. M. I'zzell & Co.. 
E. M. T;zzell & Co.. 
E. .M Izzell A Co.. 



March. 1910. 
Paid E. M. Va 



ell . 



E. M. I'zzcU & Co 

E. M. Uzzell & Co 

E. M. Uzzcll & Co 

Edwards & Broughton., 
Edwards A- Broughton. 
Edwards i- Broughton., 




April, 1910. 
Paid E. M 



11& Co - % 

E. M. Uzzell & Co.. ....: I 

E. M. Uzzell & Co j 

E. M. Izzell & Co 

E. M. Uzzell & Co 

Edwards & Broughton. 

Edwards & Broughton 



May, 1910. 

Paid E. M. Uzzell & Co ...i $ 273.78 

E. 11. Uzzell & Co 474.31 

E. .M. Uzzell & Co - ' 486.55 

E. M. Uzzell & Co 503.53 

Edwards & Broughton. 250.00 

Edwards & Broughton , 186.56 

Edwards & Broughton 39.93 

.N orris-Peters Co 310.00 

.Seeman Printery 29. 00 



June 1910. 

Pal.l Ed' 



& Broughton.. 
Edwards & Broughton., 
Edwards & Broughton.. 
Edwards & Broughton.. 
Edwards & Broughton.. 

E. M. Uzzell & Co 

E. M. Uzzell & Co 

E. M. Uzzell & Co 

E. M. Uzzell & Co 

Seoirian Printery 

Rand-McSally Co 

Courier-Journal Co 



■u 



104. 7'J 
400. 110 
324.76 
940.62 
289.35 , 
448.96 
1.268.91 I 
288.30 
285.56 ■ 
25.00 ' 
23.00 
100.00 : 



88 



Document No. 5. 



[Session 



Statement E — Continued. 



PUBLIC PRINTING — Continued. 
July, 1910. 

Paid E. M. Tzzell & Co 

E. M. Uzzell & Co 

E. M. Uzzell & Co 

E. M. Uzzell & Co 

E. M. Uzzell & Co 

Edwards & Broughton... 

Edwards & Broughton 

Edwards & Broughton 

Edwards & Broughton 



452. SO : 
699.83 
207. 10 
543. 83 
416. 45 
169. 12 
245.93 
784. 97 
293.84 



August, 1910. 

Paid E. M. Uzzell & Co 

E. M. Uzzell & Co 

E. M. Uzzell & Co 

Edwards & Broughton.. 
Edwards & Broughton., 
Edwards & Broughton.. 
Edwards & Broughton.. 
Seeman Printery 



552. 82 
742. 80 
200. 55 
600.00 

48.81 
343. 74 
350.00 

13.25 



September, 1910. 
Paid E. M. Uzzell & Co.... 
E. M. Uzzell & Co.... 
E. M. Uzzell & Co.... 
E. M. Uzzell & Co.... 
E. M. Uzzell & Co.... 
Edwards & Broughto 
Edwards -X: Broughto 
Edwards & Broughto 
Edwards vSi Broughto 

^ Seeman Printery 

Seeman Printery 



272. 45 
397. 93 
415.50 
434.54 
659.11 

28.05 
216. 39 
434. 76 

66.05 
1. 

26.00 



October, 1910, 

Paid E. M. Uzzell & Co 

E. M. Uzzell & Co 

E. M. Uzzell & Co 

E. M. Uzzell & Co 

E. M. Uzzell &Co.. 

Edwards & Broughton. 
Edwards & Broughton. 
Edwards & Broughton. 
Edwards <fe Broughton. 
Edwards & Broughton. 
Seeman Printery 



442.69 
704.44 
509.11 
555.72 
536.04 
69.89 
21.55 
135.84 
128. 13 
88.24 
14.32 



November, 1910. 

Paid Edwards & Broughton.. 
Edwards & Broughton. 
Edwards & Broughton. 
Edwards & Broughton. 
Edwards & Broughton. 
Edwards & Broughton. 
Edwards & Broughton.. 



557.80 

51.03 

2.85 

507.59 

238. 74 
100. 00 , 
64.95 



1911.] 



Document No. 5. 



Statement E — Continued. 



REPRINT SOPHEME COUIIT REPORTS. 



Paid parties on ab( 
December, 1909. 

Paid E. M. UzzoU & Co -.- 

E. M. Uz2ell& Co .-. 

E. M. Uzzell & Co 

E. M. Uzzell & Co 

tE. M. Uzzell & Co 
E. M. Uzzell* Co 
Commercial Printing Co... 
Commercial Printing Co... 
Commercial Printing Co... 
Edwards & Broughton 



ve account as follows: 



685.74 
212.80 
227.60 
250.00 
250.00 I 
259.79 
100.00 
125.00 
75.00 
503.34 



January, 1910. 

Paid Commercial Printing Co.. 

Commercial Printing Co.. 

Commercial Printing Co.. 

E. -M. Uzzell & Co 



50.00 
38.67 
200. 00 
598. 27 



February. 1910. 

Paid Commercial Printing Co.. 
Commercial Printing Co.. 

E. M. Uzzell * Co 

E. M. Uzzell & Co 

E. M. Uzzell & Co 

E. M. Uzzell & Co 



50.00 
100. GO 
694.60 

50.00 
267.60 
256.01 



March, 1910. 

Paid E. .M. Uzzell & Co..._ 

E. M. Uzzell & Co 

Commercial Printing Co.. 

Edwards & Broughton 

Edwards & Broughton.... 



360.00 
270.22 
75.00 
309.71 
495.65 I 



April, 1910. 

Paid E. M. Uzzell & Co 

E. M. Uzzell & Co 

E. M. Uzzell * Co.. 

E. M. Uzzell & Co 

E. M. Uzzell & Co.... 

Edwards & Broughton — 
Edwards & Broughton.... 

.Seeraan Printery 

Commercial Printing Co.. 



May. 1910. 

Paid Co 



31 Printing Co ..I $ 

al Printing Co : 

al Printing Co 

al Printing Co _ 

E. M. Uzzell & Co 

E. M. Uzzell & Co .,\ 

E. M. Uzzell & Co 

Edwards & Broughton 



664.54 
210. 48 
150.00 
24.76 
363.77 
498.93 
244.33 
301.23 
100.00 



50.00 
100.00 
2S.00 
50.00 
165.60 
328.00 
743. 60 



90 



Document No. 5. 



Statement E — Continued. 



HEPRIN-T SUPREME COURT REPORTS— fO/llinueJ. 

June. 1910. 

Paid E. M. Uzzell & Co .._. 


% 400.85 
493.50 
18.19 
250.60 
100.00 
50.00 
250.00 
492.95 




E. M. Uzzell & Co 




E. M. Uzzell & Co 




E. M. Uzzell & Co. 












Edwards & Broughton 




Edwards & Broiighton 






$ 2.056.09 


July. 1910. 
Paid E. M. Uzzell & Co - 


S 249.00 
562.98 
195.78 
494.85 
50.00 
75.00 
75.00 
50.05 
506.60 
311.83 


E. M. Uzzell & Co. 




E. M. Uzzell & Co. ... 




E. M. Uzzell & Co 








Commercial Printing Co. . 






















2.571,011 


August, 1910. 

Paid E. M. Uzzell i- Co. « 


( 416.41 
246.00 
50.00 
75.00 
59.00 
50.00 


E. M. Uzzell & Co . . 






















887.41 


September, 1910. 


S 75.00 
310.54 
329.79 
503.75 
446.00 














E. M. Uzzell & Co 






1.665.08 


October, 1910. 

Paid E. M. Uzzell & Co 


I 470.35 
456.37 
488.29 
344.99 
600. 98 


E. M, Uzzell & Co. 




E. M. Uzzell & Co. ... 














2. 260. 98 


November, 1910. 

Paid Edward & Broughton 


t 493.60 
351. 15 
299.45 
451.00 
831.92 






E. M. Uzzell & Co. 




E. M. Uzzell & Co. ... 




E. M. Uzzell & Co. 






2,427.12 






Total 


$ 22,872.76 



911. 



DOCUME'NT No. 5. 



91 



Statement E — Continued. 



SRTTLING STATE TAXES. 



Paid sheriffs on above account as folio 
lecember, 1909. 

Paid R. M. Xowoll. .Johnston... - 

J. B. Lanier, Harnett 

J. M. Davis, .Surry 

E. W. Sunimerill. Onslow 



10.00 
3.00 



anuary, 1910. 

Paid G. E. Ricks, Beaufort. 
J. M. Clark. Bladen ... 



•bniary, 1910. 
Paid J. L. ! 



ard, Catawba 

S. R. Green, Stanly 

J. M. Deaton, Iredell 

J. J. Knox, Brunswick 

D. D. Wilkins, Cleveland... 

J. B. Stokes, Bertie 

J. M. Smith. Caldwell 

J. S. Royster, Vance 

R. E. Davis, Warren 

C. E. Tanner, Rutherford... 

S. P. Martin, Anson 

J. R. Edwards. Alleghany... 
C. G. Etheridge, Camden... 

J. A. Brown, Gates 

J. M. Edwards, Yancey 

A. D. Warren, Greene. 

J. S. Hargett. Jones 

J. P. Nunn. Lenoir 

,T. C. Crawford, Martin 

S. W. .\ndrew3, Orange 

G. R. Brinson, Pamlico 

B. F. Bray, Perquimans 

C. C. Kilpatrick. Transylva 



March, 1910. 
Paid D. C. McPhail. Sampson.... 

C. M. Jones, Stokes 

J. J. Jenkins, Chatham 

J. W. Bryant. Mitchell 

C. L. Johnston, Nash 

F. L. W. Cohoon, TyrrcU... 

G. G. Best, Duplin... 

Charles Reid, Pasquotank.. 
C. G. Petty, Lee.. 



April. 1910. 
Paid J. W. Ale 



W. R. Atki 
E. C. McN 



ndf-r. Clay 

ener. Lincoln 

ison. Pender 

'ill, Robeson 

R. A. Adams, ..Mexander 

Alex. Moore, Macon 

W. D, McLaurin. .Scotland.... 
P. H. Marahburn, McDowell. 
D. C. Ragan. Watauga 



6.20 
3.00 
6.00 
12.00 
3.00 
3.00 
3.00 
6.00 
9.00 I 



92 



Document No. 5. 



Statement E — Continued. 



SETTLING STATE TAXES — continued. 

May, 1910. 
Paid G. B. Austin. Ashe 


t 10.60 
3.00 
5.60 

12.00 
3.00 

12.00 
5.40 

13.00 
5.00 
8.25 
3.00 


S 80. S 
30. 0( 

56.21 
54.60 




T. N. Fitch, Caswell 


G. W. Cole, Madison 


T. D. Winstead, Person 


John Griffith, Union 




J. D. Hayman, Dare 


J. W. Biddle, Craven 


P. E. Brown, Wilkes .._. 


A. T. Delap, Davidson _. 




June, 1910. 
Paid B. F. Dawson. Edgecombe.... 


t 12.00 
6.00 
3.40 
8.60 


H. E. Keanney, Franklin 


T. E. Shuford, Gaston.. • 


W. F. Fletcher, Yadkin 




July, 1910. 

Paid E. S. Xorman, Chowan 


t 3.00 
12.20 
9.00 
3.00 
6.00 
6.00 
8.00 
6.00 
3.00 


J. T. Best, Columbus 


E. 0. Spencer, Hyde. 


J. L. .Shcek, Davie 


B. E. Jones, Guilford 


R. J. Roane, Swain.. 


J. F. Honevcutt, Cabarrus 


S. L. Havworth, Randolph 


V. C. V. Shepherd. Henderson 




August, 1910. 
Paid J. E. Ziglar, Forsyth 


S 2.00 
6.00 
6.00 
3.00 
9.00 
9.00 
3.00 
10.00 
3. CO 
3.60 


A. B. Dickev, Cherokee 


J. M. Worley, Jackson 

S. P. Cowan, New Hanover 


J. H. Sears, Wake 


L. W. Tucker, Pitt 

R. N. Cook, Alamance 


C. H. Haynes, Surry 

M. L. Hinson, Richmond 

A. L. Hill, Polk 


September, 1910. 
Paid J. E. Bowers, Halifax 


$ 3.00 
6.00 
6.00 
5.60 
12.00 


W. D. P. Sharp, Wilson 




J. G. L. Crocker, Northampton 






32.60 


October, 1910. 

Paid J. R. McKenjie, Montgomery .- 

A. E. Garrett, Hertford 

R. C. Crowell, Buncombe , 

H. A. Clarke. Rockingham 


$ 13.00 
6.00 
3.00 
6.00 
9.00 
6,00 


S. M. Wheeler. Granville 




W. R. Medford. Haywood : 






,, ,y. 



r.iii.] 



Document No. 5. 



93 



Statement E — Continued. 



SETTLING STATE TAXES — continitcd. 

November, 1910. 

Paid N. W. Wallace. Mecklenburg 

E. A. Stevens. Wayne.. 

J. T. Mc.\lister, Washington 

B. P. Grant. Graham 

N. A. Watson. Cumberland 

T. C. Berr.v. Burke 

Total 



October, 1910. 
Paid W. P. Bu 



LL FISH COMMISSION — OLD DEBTS. 

amount of claim for services 



FISH FUND. 



December, 1909. 
Paid 0. H. Hill, servi 
J. Robins 
\V. M. Webb, serxicea and e: 

A. Taylor, services 

J. H. Stanley, services 

G. Nelson, services 

J. B. Morton, supplies 

E. L. Swindell, services 

J. Royall, services 

W. R. Longest, services 

J. P. Bishop, services 

J. N. Whitehurst, serx'ices.. 
Standard Oil Co., gasoline. 



January, 1910. 

aid W. J. Wyatt, coal... .' 

Wm. Bell, services'. 

James Robinson, services. 

L. W'alker. services 

W. M. Webb, commissioner, i 

J. Royall, services... 

W. R. Longest, services.. 

A. Taylor, services... 

C. S. Wallace, towing Atlantic 

J. H. Stanley, services ., 

J. N. Whitehurst, services 

G. W. Wallace, services , 

Morehead City Machine Co., supplie 
J. P. Bishop, 




February, 1910. 
Paid G. W. Wallace, boat hire.. 
G. W. Wallace, services... 
J. Robinson, services 



Mvch, 1910. 
Paid Wm. Bell, services. 
W. M. Webb, < 
W. J. Wyatt. supplies... 

T. Royall, services. 

W. U. Longest, services.. 



58.33 
40.00 
60.75 
40.00 
20.75 
10.00 
54.05 
80.00 
21.33 
44.00 
20.59 
60.00 
40.00 



13.80 
35.00 
40.00 
30.00 
50.00 
28.77 
40.00 
40.00 
15.00 
40.00 




35.00 
50.00 



20.23 
40.00 



94 



Document No. 5. 



Statement E — Continued. 






SHELL FISH FUND — Continued. 

March, 1910 continued. 

Morehead City Drug Co., supplies 


S 5.27 
33.00 
60.00 
20.00 
40.00 
57.50 
8.85 
8.42 
13.15 
40.00 
50.00 
46.66 
11.65 
12.07 
60.00 
40.00 
22.10 
40.00 
40.00 
10.40 




J. H. Stanley, services 








G. W. Hicks, services. 
















J. N. Whitchurst, services. 




H. C. Willis, supplies 








G. W. Wallace, services 








J. N. Whitchurst, services 








L. Walker, services 




J. P. Bishop, services 




Standard Oil Co.. gasoline 












O. C. Willis, oU 






i 772.. 


April, 1910. 

Paid W. J. Wyatt, coal 


t 2.75 
28.00 

3.08 
67.68 
20.00 
28.33 
17.50 
00.03 
63.15 

3.19 
40.00 

4.15 
20.09 
30.00 
10.00 
19.94 










W. T. Berry & Co., supplies 








(;. W. Wallace, services 




Wm. Bell, services i.. 












II. C. Willis, services • 




J. P. Bishop, services 




T. D. Webb, supplies 












G. W. Hicks, services 




J. N. Whltehurst, services 






417.8 


May. 1910. 
Paid Standard Oil Co., gasoline 


S 17.55 
50.00 
5.76 
20.00 
31.25 
30.35 






W. .M. Willis, repairs to Atlantic 








G. H. Hill, services 




J. N. Whitehurst. services 






l!>4. 9 


June, 1910. 


* 50.00 




50.0 


July, 1910. 


$ 50.00 
46.75 








96.7 


August. 1910. 


t 61.80 

1 




ri 



iim.] 



Document No. 5. 



95 



Statement E — Continued. 



SHELL FISH FUND — COTltU 

September. 1910. 

Paid W. M. Webb, commissioner, services an 

A. M. Sadler, services 

D. O. Bell, work on Atlantic 



October. 1910. 
Paid W. M. Webb, 



vices - 



November. 1910. 
Paid W. M. Webb, commissioner, salary, etc., October, 1910-. 

Morehead City Machine Works, repairs to Atlantic 

J. F. Bell Co., repairs to Atlantic 



SOLDIERS 



Paid B. R. Lacy. Treasurer ex o 

B. U. Lacy, Treasurer e 

B. R. Lacy, Treasurer e 

tery 



t 


55.00 




120.00 




5.00 


% 


50.00 


i 


65.00 




25.30 




44.50 



Hcio, appropriation, support $ 

: officiOr appropriation, uniforms 

■.officio, appropriation Confederata Ceme- 



20, 000. 00 
1,000.00 



STATE BOARD OF ELECTIONS. 

Paid parties on above account as follows 
August, 1910. 

Paid A. B. Freeman, per diem and expenses 

C. Call, per diem and expenses 

W. G. Lamb, per diem and expenses 

J. C. Clifford, per diem and expenses 

November, 1910. 
Paid A. B. Freeman, per diem and expenses 

Total 

STATE BOARD OP SCHOOL 



54.30 
39.90 
189.85 
24.10 



Paid on above account as follows: 
June, 1910. 

Paid A. J. Barwick, seven and one-half days' services , S 

A. J. Barwick, two and one-half days' services and expenses 

August, 1910. 

Paid F. L. Stevens, per diem and expenses 

N. W. Walker, per diem and expenses 

A. J. Barwick. per diem and expenses 

Z. V. Judd, per diem and expenses 

John Graham, per diem and expenses 

October, 1910. 

Paid X. W. Walker, per diem and expenses 



s 


30.00 




13.20 


t 


43.00 




66.90 




16.00 




36.00 




47.37 


$ 


26.40 



96 



Document No. 5. 



[Session 



Statement E — Continued, 



: BOARD OF SCHOOL EXAMINERS — COuHnued. 



November, 1910. 

Paid A. J. Barwick, attending meeting-^ 

Z. V. Judd, attending meeting 

F. L. Stevens, attending meeting.. 
John Graham, attending meeting.. 



Total. 



STATE DEPARTMENT. 

Paid salaries on above account as follows: 
lid J. Bryan Grimes. Secretary, salary, December 1, 1909, to Novem- 
ber. 30, 1910. at 53.500 per year 

G. W. Norwood, grant clerk, salary, December 1, 1909, to Novem- 
ber 30, 1910. at S1.800 per year.. 

W. S. Wilson, corporation clerk, salary, December 1, 1909, to 

November 30, 1910. at $2,000 per year 

Miss Minnie Bagwell, stenographer, salary, December 1, 1909, to 
November 30. 1910, at $900 per year 



STATE DEPARTMENT, CONTINGENCIE 

Paid on above account as follows: 
December, 1909. 

Paid \V. P. Batihelor, work on land grant files 

J. Bryan Grimes, Secretary, extra clerk hire... 

January, 1910. 

Paid Miss S. M. Grimes, work on land grant files.... 

W. P. Batchelor, work on land grant files. 

J. Bryan Grimes. Secretary, extra clerk hire... 

February. 1910. 

Paid \V. P. Batchelor, work on land grant files 

J. Bryan Grimes. Secretary, extra clerk hire... 

March. 1910. 

Paid \V. P. Batchelor, work on land grant files 

J. Bryan Grimes, Secretary, extra clerk hire... 

April. 1910. 

Paid \V. P. Batchelor. work on land grant files 

J. Bryan Grimes, Secretary, extra clerk hire... 

May, 1910. 
Paid Miss A. C. Bledsoe, work on land grant files... 

W. P. Batchelor, work on land grant files 

J. Bryan Grimes, Secretary, extra clerk hire... 

June, 1910. 

Paid W. P. Batchelor, work on land grant files 

Miss A. C. Bledsoe, work on land grant files.,. 

Mrs. M. B. Syme, work on land grant files 

J. Bryan Grimes, Secretary, extra clerk hire... 






100.00 




75.00 




8.00 




100.00 




75.00 




100.00 




75.00 




100.00 




75.00 




100.00 




75.00 




3.33 




100.00 




75.00 




100.00 




40.00 




40.00 




75.00 



liUl.] 



Document No. 5. 



97 



Statement E — Continued, 



P.VRTMEXT. CONTINt 



July, 1910. 

PaidW. 



'. Batchelor, work on land grant files - -i S 

, M. B. Syme, work on land grant files 

( A. C. Bledsoe, work on land grant files 

( A. C. Bledsoe, work on land grant files 

. M. B. Syme. work on land grant files 

rvan Grimes. Secretary, auto clerk hire 



August, 1910. 

Paid J. Bryan Grimes. Secretary, auto clerk hire % 



September. 1910. i 

Paid Miss A. C. Bledsoe, work on land grant files 1 % 

J. Bryan Grimes, Secretary, extra clerk hire ! 



October, 1910. 

Paid A. C. Bledsoe, work on land grant files 

\V. P. Batchelor, work on land grant files 

J. Bryan Grimes, Secretary, auto clerk hire.. 



November 1910. 

Paid A. C. Bledsoe, work on land grants --. 

W. P. Batchelor, work on land grants 

M. B. Syme, work on land grants 

A. C. Bledsoe, work on land grants 

M. B. Syme, work on land grants 

J. Bryan Grimes. Secretary, auto clerk hire- 



8TATE GEOLOGICAL SUH 



t'AT COMMISSIO 



40.00 

100. 00 
40.00 
64.34 
64.33 
75.00 



Paid Joseph Hyde Pratt, State Geologist, appropriation, 1910, on \ I 

above account -- ..i S 14.921.30 



, appropriation, 1910.. 



Paid Paymaster General, on abo 



STATE GUARD, SPECIAL. 

Paid on above account as follows: 
December, 1909. 
Paid Southern Railway Co., freight % 



Mrs. L; Payne. 
Hoffman Hous 
Shelby Hotel, i 
E. H. Bain, 
J.N. Craig, 
Home Telegraph 



1 rent, Sergeant Wadington, U. S. A 

tm rent. Sergeant Wadington, U. S. A 

rent. Sergeant Wadington, U. S. A 

?amp property 

camp property - . 

d Telephone Co., messages 



U. S. Cartridge Co., supplies... 

T. C. Daniels, attending convention 

J. Cohen, supplies 

Sergeant J. W. Pike, guard, salary, December, 




98 



Document No. 5. 



[Session 



Statement E — Continued. 



8TATE GUARD, SPECIAL — Continued. 
January, 1910. 

Paid Seaboard Air I^ine Railway Co., freight I % 

Southern Railway Co., freight... _ 

Mrs. J. M. Allen, room rent, Sergeant Wadington, U. S. A I 

J. W. Pike, drayage account .J 

Home Telegraph and Telephone Co., messages __ 

Hart-Ward Hardware Co., truck for arsenal ' 

T. R. Robertson, expenses to Camp Glenn 

Sergeant J. W. Pike, guard, salary, January, 1910 I 

W. Medlin, work at arsenal _ i 

Mrs. L. .1. Burnett, room rent. Sergeant Wadington, U. S. A-_ j 



February, 1910. I 

Paid Soutliern Railway Co.. freight I $ 

M. C. Lilly Co., supplies | 

H. M. Chase, court martial, executing S. O. No. 1 -.. j 

J. E. Bunting, court martial, executing S. O. No. 1 

C. D. Bradham, court martial, executing S. O. No. 1 

A. T. Willis, court martial, executing S. O. No. 1 i 

J. F. Patterson, court martial, executing S. O. No. 1 I 

W. B. Ward, court martial, executing S. O. No. 1 

Means & Harris, court martial, stenographers' services { 

J. C. B. Ehringhaus, court martial, executing S. O. No. 1 -. .] 

W. A. Worth, court martial, executing S. O. No. 1 

H. M. Chase, court martial, telephone messages 

Sergeant J. W. Pike, guard, salary, February, 1910 



March. 1910. 

Paid Southern Railway Co.. freight 

Norfolk and Southern Railway Co., freight .. 

Home Telegraph and Telephone Co., messages 

Mrs. J. S. Foster, room rent. Sergeant Wadington, U. S. A., 

R. Ij. Leinster, executing .S. O. No. 64 

W. K. Privott. freight 

Hart-Ward Hardware Co., naila 

M. C. Lilly Co.. supplies..,. 

M. H. Newlin. room rent, Sergeant Wadington. U. S. A 

J. Wadington. drayage... 

R. L. Leinster, executing S. O. No. 64, Southern Pines 

Mrs. D. C. Moffitt, room rent, Sergeant Wadington, U. S. A 
Sergeant J. W. Pike, guard, salary, March, 1910 



April, 1910. 

Paid J. W". Pike, drayage _ 

Southern Railway Co., freight _ _. 

T. Stringfield, inspecting guard _ , 

M. L. Barker, inspecting Coast Artillery | 

Wm . F.-eeman . 1 abor j 

W. D. Surratt, room rent. Sergeant Wadington, U. S. A j 

H. O. Riggan. affidavits. J. L. Currie I 

C. R. Woosley. services to Q. M. G ! 

Wm. Freeman, labor ' 

J. F. Mitchell. Agt., mileage book, Sergeant Wadington, U. S. A,.j 

Mrs. J. B. Monk, room rent. Sergeant Wadington. U. S. A j 

Wm. Freeman, labor j 

P. D. Allen, agent, freight... 

Jolly-Wynne Jewelry Co.. engraving prize cup j 

C. M. Faircloth, executing S. O. No. 33, A. G. O 

Mrs. L. N. Holleman, room rent. Sergeant Wadington, U. S. A. .. 



I'.m.] 



Document No. 5. 



Statement E — Continued. 



STATE GUARD, SPECIAL — Continued. 



April, 1910— continued. 

J. Wadington. transfer baggage 

Wm. I-reeman. labor — 

Southern Railway Co., freight --- 

Seaboard Air Line Railway Co., freight 

Sergeant J. \V. Pike, guard, salary, April, 1910 

May, 1910. 

Paid \Vm. Freeman, labor -- - — 

J. P. Massenburg. room rent, Sergeant Wadington, U. S. A 

J. N. Craig, executing S. O. No. 50 .- 

S. \V. Battle, inspecting hospital corps, Charlotte.-. 

F. L. Black, executing S. O.'s No. 51-52... 

Home Telegraph and Telephone Co., messages 

Mrs. C. C. Ferrell, room rent. Sergeant Wadington, U. S. A 

R. L. I.einster, executing S. O. No. 58 .\. G. O 

H. C. Bragaw, executing S. O. No. 50, A. G. O 

J. T. Gardner, executing S. O. No. 50, A. G. O... 

Roberts Numbering Machine Co., repairing numbering machine 

Wm. Bryant, labor 

B. S. Roystcr, executing S. O. No. 50 

Sergeant J. W. Pike, guard, salary. May, 1910 

June, 1910. 
Paid Mrs. M. L. Baumgardner, room rent. Sergeant Wadington, U. S. A. 

Seaboard Air Line Railway Co., freight 

Hart-Ward Hardware Co., rope, etc... 

Wm. Freeman, labor 

T. C. Daniels, cruise, naval malitia, G. O. No. 14 

L. J. Huntley, room rent. Sergeant Wadington, U. S. A... 

Home Telegraph and Telephone Co., messages 

J. W. Pike, sergeant, labor paid 

F. A. Macon, executing S. O. No. 50 

T. R. Robertson, executing S. O. No. 78 

J. Wadington, baggage transfer 

E. E. Fargus, room rent. Sergeant Wadington, U. S. A 

Norfolk and Southern Railway Co., freight 

A. E. Dicks, agent, freight 

Norfolk and Southern Railway Co., freight 

Sergeant J. W. Pike, guard, salary, June. 1910 

July, 1910. 

Paid .Seaboard AiT Line Railway Co., freight 

" J. W. Pike, guard, salary, July, 1910 

J. W. Pike, sergeant, drayage account — 

Southern Railway Co., mileage book. Sergeant Wadington, 
U.S. A 

August, 1910. 

Paid Southern Railway Co., freight 

J. H. Bridgers, premium, bond, Macon 

J. D. Lineberger, executing S. O. No. 77, A. G. O 

J. D. Uoss & Son, packing field artillery 

J. Wadington, room rent, paid Mrs. G. E. Freeman 

Mrs. J. B. Monk, room rent. Sergeant Wadingt'in, U. S. A 

G. N. Walters, rent arsenal, to July 1, 1910 

Postal Telegraph Co., messages 

Raleigh and Southport Railway Co., freight 




5.00 
21.03 
2.60 
1.30 
1,107.00 
4.50 
2.80. 



2.43 
50.00 
31.00 



10.00 
26.67 
56.63 
4.00 
4.00 
150.00 
3.44 



100 



Document No. 5. 



[Session 



Statement E — Continued. 



BTATE GUARD, SPECIAL — Continued. 

August, 1910— continued. 

W. Freeman, labor. 

H. D. Harper, moving naval brigade _., 

Home Telegraph and Telephone Co.. 

F. L. Black, freight 

T. R. Orrell. phone service.. i. 

Postal Telegraph Co., messages _. 

Western Union Telegraph Co., messages 

Home Telegraph and Telephone Co., messages 

R. L. Leinster. executing 8. O. No. 115. A. G. O 

J. B. Webster, room rent. Sergeant Wadington, U. S. A 

J. Wadington, baggage transfer _. 

W. E. Gary, express charges 

J. W. Pike, sergeant, guard, salary. August, 1910 

September. 1910. 

Paid Boylan-Pearce Co., ribbon 

Seaboard Air Line Railway Co., freight 

W. Freeman, labor 

Postal Telegraph Co., messages. 

Underwood Typewriter Co., repairing machine. Q. M. G. 

A. H. Webb, messages 

T. K. Gale, room rent. Sergeant Wadington. U. S. A 

R. Wiggins, labor... .: _... 

R. L. Leinster. executing S. O. No. 124. A. G. O.... 

J. B. Webster, room rent. Sergeant Wadington, U. S. A 

J. W. Pike, sergeant, guard, salary, September, 1910 

October, 1910. 
Paid D. L. Hatch, dray age -.. _ , 

G. N. WHiters, rent, arsenal, to October 1. 1910 

Seaboard Air Line Railway Co., freight 

Southern Railway Co., freight - 

Hart-Ward Hardware Co., brooms... , 

Jones-Stone Co., printing, Q. M. G 

Southern Express Co., express charges 

J. O. Jones, agent, mileage book. Sergeant Wadington, U. S. A. , 

Seth Nowell, drayage_ -. , 

Home Telegraph and Telephone Co., messages 

J. Wadington, baggage transfer , 

Mrs, J. B. Monk, room rent. Sergeant Wadington, U. S. A , 

Southern Railway Co.. freight. .-. 

.T. W. Pike, sergeant, guard, salary, October, 1910.. 

November, 1910. 

Paid Mrs. J. B. Monk, room rent, Sergeant Wadington. U. S. A. ., 

D. L. Hatch, drayage. __ 

R. B. Wesson, room rent. Sergeant Wadington, U. S. A , 

R. L. Leinster, expenses to Salisbury 

Home Telegraph and Telephone Co.. messages 

W. G. Briggs. stamps 

J. W. Pike, guard, arsenal, salary. November. 1910. __. 

Total - .: .- 



t 


1.25 
107. 16 
2.15 
2.64 
4.90 
5.36 
1.13 
5.55 

17.90 
4.00 
2.25 
1.10 

50.00 










t 


473. 51 






$ 


1.20 
^ .38 
*2.00 
7.06 
7.30 
6.21 
6.75 
1.88 
16.80 
4.50 
50.00 




104. 08 






s 


26.00 
150.00 










8.67 
48.41 
.90 
9.50 
2.00 
20.00 


















5.00 








1.50 
2.50 










20.00 








14.54 








50.00 




359.02 


i 


8.00 






3.75 








4.50 








9.60 








1.20 








10.00 








50.00 




87.05 






i 


4,551.62 



1911.] 



Document No. 5. 



101 



Statement E — Continued. 



STATE HOSPITAL COMMISSION. 

Paid B. R. Lacj-. Treasurer, ex officio, approprlatlot 



Paid B. R. Lacy, Treasurer, i 



.appropriation _ .- S 80.000.00 



STATE HOSPITAL. MORGANTON. 

Paid B. R. Lacy. Treasurer, ez officio, appropriation. 



Paid B. R. Lacy, Treasurer, ex officio, support... 
B. R. Lacy, Treasurer, ex officio, epileptics.. 



STATE LABORATORY OF HYGIENE. 

Paid W. S. Rankin, Treasurer, appropriation 



STATE LIBRARY. 

Paid salaries on above account as follows; 

Paid M. O. Sherrill, State Librarian, salary, December 1, 1909 to Novem- 
ber 30, 1910, at $1,750.00 - 

Miss Carrie Broughton, .\ssistant Librarian, salary, December 1, 

1909 to November 30, 1910, at $900.00 

E. F. Lewis, janitor, salary, December 1, 1909 to November 30, 1910 
at $720.00 



STATE LIBRARY, CONTINGENCIES. 

Paid on above account as follows: 
Deumber, 1909. 

Paid Mrs. Justin Jones, books for Library 

Union Library Association, books for Library.. 
Colonial Publishing Co., books for Library .... 

Caxton Press, books for Library 

.\merican Monthly, books for Library 

Martin & Hoyt. books foi Library 

National American Society, books for Library. 

Miss B. Carl, books for Library — 

R. D. VV. Connor, books for Library 

Houghton-Mifflin Co., books for Library 

A. H. Clark Co., books for Library 

E. O. Dorraan. secretary, books for Library 

Southern Publishing Co., books for Library 

The Independent, books for Library 

Union Librar.v Association, books for Library.. 



t 80.000.00 



$ 180. 000. 00 



S 115,000.00 
17.234.80 



$ 1,750.00 
900.00 
720.00 



1.50 
11.34 
10.00 

2.63 

3.00 
45.00 

4.00 
29.10 

3.00 
23.75 

4.00 

3.00 
15.00 



102 



Document No. 5. 



[Session 



Statement E — Continued. 



STATE LIBRARY, CONTINOENCIES — continued. 

January. 1910. 

Paid Library Bureau, books for Library 

A. L. A. Publishing Board, books for Library 

Torch Press, books for Library 

H. A. O'Leary. books for Library 

H. W. Wilson Co.. books for Library 

M. S. C. Noble, books for Library.. ___ 

Charities Publishing Co.. books for Library.. 

Trinity College Historical Society, books for Library 

Albert Britnell. books lor Library 

Union Library Association, books for Library 

H. A. O'Leary, books for Library 

Otto Lange. books for Library - 

February. 1910. 

Paid Mrs. \V. J. Hawkins, books for Library 

Raleigh Christian .\dvocate. books for Library 

J. C. Slonebrakcr. books for Library 

Smith & Lamar, books for Library 

Library Bureau, books for Library.. .- 

Americus Book Co.. books for Library 

Martin & Hoyt Co.. books lor Library. 

Carnegie Library, books for Library 

A. M. Waddell. books for Library 

Mrs. E. W. Duckett, books for Library 

March. 1910. 

P;ud Review of Reviews, books for Library. 

Americus Book Co., books for Library 

Union Library Association, books for Library 

Outlook Co., books for Library — 

C. J. Langley, books for Library 

A. Williams & Co., books for Library 

Bell Book and Stationery Co., books for Library 

North American Review Publishing Co., books for Library. 

Literary Digest, books for Library... 

A. C. McClurg & Co., books for Library 

Munn & Co., books for Library... 

Burnham Antique Book Store, books for Library 

1. Mendoza Book Co., books for Library 

April. 1910. 

Paid P. F. Collier Sons, books for Library 

Union Library Association, books for Library 

A. Williams & Co.. books for Library... 

.Stone »fc Barringer. books for Library 

C. E. Jones, books for Library 

South .\tlantic Publishing Co., books for Library 

Martin & Ho.vt Co., books lor Library. 

Christian Work, books for Library 

Success Co., books for Library 

May. 1910. 

Paid S. H. Lyle. Sr.. books for Liljrary ^ 

Boston Book Co.. books for Library 

H. W. Wilson Co.. books for Library 

Martin & Hoyt Co.. books for Library 

Union Library Association, books for Library^ 

Century Co.. books for Library 

H. A. Moos, books for Library... 



4.65 
1.61 
8.10 
1. 00 
19.50 
1.25 
1.50 
2.00 
1.00 
8.05 
1.00 [ 
2.10 



14.00 
2.00 
1.00 
4.00 
6.00 
5.00 
4.50 
5.00 
5.00 
1.75 



11.00 

7.00 

120.09 [ 

3.00 ' 

.98 

L75 

1.95 

, 4.00 j 

3.00 I 

13.01 

7.00 

1.00 

3.75 



2.00 
4.60 
1.50 
1.00 



1.25 
31.00 
2.25 
4.50 
2.46 
3.85 
1.25 



mil. J 



DoCT7MENT No. 5. 



103 



Statement E — Continued. 



June, 1910. 

Paid Dodd. Mead & Co., books for Library. ... . S 4.00 

National Child Library Co.. books for Library . l.L'3 ' 

Martin & Hoyt Co., books for Library 4. .50 

Library of Congress, books for Library 10.00 

July. 1910. I 

Paid ??tone & Barringer, books for Library [ S 1.50 

Martin & Hoyt Co., books for Library 1 4.50 

Union Library Association, liooks for Library ..i 3.56 

Total - j 

Paid treasurer of college, appropriation [ t 101,000.00 



$ 101,000.00 



Paid B. R. L:i 



I80N EARNINGS. 

officio, earnings. 



January, 1910, 

Paid T. P. .-^ale. warden, appropriatii 



Y-SCHOOL. 

1010 .... . 



S 201,913.55 



Paid or 
March, 1910. 

Paid Observer Printing Co., printing 



STATE RECORDS. 

,bove account as follows 



July, 1910. 

Paid E. M. Uzzell & Co., printing.. 

Mrs. E. 11. Winfree, copying abstract wills.. 
Miss S. M. Grimes, copying abstract wills.. 
Mrs. M. B. Syme, copying abstract wills 



August. 1910. 

Paid W. P. Batchelo 



September, 1910. 

Paid VV. P. Batchelo 



\'ork on abstract wills 



October, 1910. 
Paid Observer Printing Co.. printing index wills.. 



NovKmber, 1910. 
Paid J. E. Sawyer, work ( 



t 


272.05 




32.00 




25.00 




60.00 


» 


.100.00 


s 


230.00 


$ 


350. 89 


t 


27.75 



104 



Document 'No. 5. 



[Session 



Statement E — Continued. 



STATE TAXES REFUNDED. | 

Paid on above account as follows; 
December, 1909. 

Paid F. S. Ernul, treasurer, inheritance due school fund- - | S 

J. \V. Biddle, sheriff, commission on inheritance tax.- - 

January, 1910. 

Paid Perry Horton Co., refund 

Dr. J. F. Sanderford. refund- -- 

T. J. Mann, sheriiT, refund --- 

M. r. Honcvcutt, ex-sheriff, refund 



February, 1910. 
Paid A. S. Richardson, refund. 
J. F. Harward, refund 



March, 1910. 

Paid W. N. Peoples, refund 

Long Island Cotton Mills, refu 



May, 1910. 
Paid R. E. Davis, sherifl, refund... 
J. .1. Jenkins, sheriff, refund.. 



July, 1910. 

Paid Independent Ice Co.. overcharf 

August. 1910. 

Paid T. N. Fitch, sheriff, refund 

E. S. Norman, sheriff, refund.. 



September, 1910. 
Paid M. L. Hensou, sheriff, rofund.. 
.1. R. Milliken, sheriff, refund. 



October, 1910. 

Paid C. (.i. Etheridge. sheriff, refund. 
(.i, W. Cole, refund --- 



November, 1910. 
Paid F. D. Alexander Land Co., refund. 
J. F. Harward, sheriff, refund 



Total-- - -- 

STONEWALL JACKSON MANtTAL TRAINING AND INDUSTRIAL SCHOOL. 

Paid treasuriT of school, appropriation, 1910 I J 20,000.00 



2, 267. 74 
285.00 



22.50 
4.75 
4.75 

17.78 



99.38 
277. 59 



339.12 
22.50 



177. 98 
4.04 



9.50 
47.50 



297. 30 
410. 38 



23.15 
231.50 



9.75 
287.97 



riLDINGS AND GROUND 



Paid C- C. Cherry, superintendent, salary, December 1, 1909 to Novem- ' 

ber.30. 1910. at S900.00 per year..- ! i 900.00 



1911.] 



DOCUMENI No. 5. 



105 



Statement E — Continued. 



atJPREME COURT, CONTINaENCIES. 

Paid on above account as follows: 
February. 1910. 

Paid Edwards & Broughton Printing Co., repairing books . 



March, 1910. 
Paid Edwards & Broughton Printing Co.. repairing books 



April, 1910. 

Paid Edwards & Broughton Printing Co., repairing books. 



May, 1910. 

Paid Edwards & Broughton Printing Co., repairing books. 



June, 1910. 

Paid Edwards & Broughton Printing Co.. repairing books . 



July, 1910. 

Paid Edwards & Broughtoa Printing Co., repairing books 



September, 1910. 
Paid Edwards & Broughton Printing Co.. repairing books.. 



October. 1910. 

Pnicl Edwards & Broughton Printing Co.. repairing books. 



Total. 



SUPREME COURT REPORTS, PRINTING OF. 

December 1909. 

Paid Commercial Printing Co., printing 

Commercial Printing Co., printing - - 

Commercial Printing Co., printing 

Commercial Printing Co., printing 



50.00 
75.00 
50.00 
50.00 



January, 1910. ^ 

Paid Commercial Printing Co.. printing $ 25.00 



March. Itio. 
Paid Commercial Printing Co.. printing. 



April. 1910. 
Paid E. M. Uzzell & Co.. printing.. 
E. M. Uzzell & Co., printing. 
E. M. Uzzell & Co., printing. 

August, 1910. 
Paid E. M. Lzzell & Co 



$ 343.05 
227.50 I 
309.40 i 



S 1.205.22 



September, 1910. 

PaldE. .M. Lzzell &Co.. 



106 



Document No. 5. 



[Session 



Statement E — Continued. 



TELEGRAPH AND TELEPHONS ACCOUNT. 



Paid on above account £ 
December, 1909. 

Paid Postal Telegraph Co., messages 

Western Union Telegraph Co., mef 



ages.. 



January, 1910. 

Paid Postal Telegraph Co., messages $ 

Western Union Telegraph Co., messages 

Capital City Telephone Co., service, various departments 



February, 1910, 
Paid Western Union Telegraph Co., messages-. 

Raleigh Telephone Co., phone rent 

Postal Telegraph Co., messages 



March, 1910. 
Paid Postal Telegraph Co., messages 

Western Union Telegraph Co., messages.. 
Capital City Telephone C 



April, 1910. 

Paid Western Union Telegraph Co., messages 1 $ 

Capital City Telephone Co., phone rent I 

Postal Telegraph Co., messages 

Raleigh Telephone Co., phone rent 




May, 1910. 

Paid Postal Telegraph Co., messages.. 

Western Union Telegraph Co., messages.. 

June, 1910. 

Paid Postal Telegraph Co., messages 

Western Union Telegraph Co., messages.. 
Capital City Telephone C 



July, 1910, 
Paid Postal Telegraph Co., messages 

W'estern Union Telegraph Co., messages 

Raleigh Telephone Co., phone rent 

Capital City Telephone Co.. phone rent and service.. 

August, 1910. 
Paid Postal Telegraph Co., messages 

Western Union Telegraph Co., messages... — 



8.94 
2S. 18 



13.36 I 

39.35 

46.20 



40.92 I 
37.55 
60.00 ! 
262.45 1 



14.34- 
35.65 



September, 1910. 
Paid Postal Telegraph Co., messages 

Western Union Telegraph Co., messages.. 
Capital City Telephone Co., service 



4.79 
25.81 
37.70 



October, 1910. 

Paid Cardenas Telephone Co., tolls. 

Western Union Telegraph Co., messages 

Postal Telegraph Co., messages 

Capital City Telephone Co., phone rent, etc.. 



24.61 

6.47 

227. 60 



I'.tU. 



Document No. 5. 



107 



Statement E — Continued. 



AND TELEPHONE ACCOUNT — Continued. 



November, 1910. 
Paid Raleigh Telephone Co., s 

Postal Telegraph Co., messasea 

Western Union Telegraph Co., messages.. 
Capital City Telephone Co., service 



Paid sala 



labo 



i account as folio 



s 


60.00 
5.95 
4.33 

15.90 










S 


86.18 






s 


1.691.83 



UNIVERSITY OF N 




;Pald B. R. Lacy, State Treasurer, salary, December 1, 1909, to No 

ber 30, 1910, at S3..500 per year 

W. F. Moody, chief clerk, salary, December 1, 1909, to Novem- 
ber 30, 1910, at $2,000 per year 

P. B. Fleming, teller, salary, December 1, 1909. to May 15, 1910, at 
SI. 400 per yeat 

H. M. Reece, clerk, salary, December 1, 1909, to February 28, 1910, 
at $1,200 per year 

Miss M. F. Jones, stenographer, salary, December 1, 1909. to June 
30, 1910. at S900 per year... 

.\. H. Arrington, clerk-teller, salary. March 12. 1910, to November 
30. 1910. at Sl.2O0O-.51.40O per year (parti.... 

« . \V. Newman, clerk, salary. May 15. 1910, to November 30, 1910, 
at $1,200 per year. 

Miss Eva Warters, stenographer, salary, July 1, 1910, to f^o- 
vember30, 1910, at $900 per year 



TREASURT DEPARTMENT, CONTINOENClEfl. 

Paid on above account as foil 
March, 1910. 
Paid McPherson & Barnes, premium bond teller, treasury 

April, 1910, 
Paid li. U. Lacy, .State Treasurer, expenses to "New York re bonds. 

May. 1910. 
Paid Raleigh Insurance and Realty Co., premium burglary policy . 

July. 1910. 
Paid MLss M. McKimm 

Octob«r. 1910. 
Paid v.. \. Wright Banknote Co., coupon bonds 
Hubbard & Marslick, legal services 



Paid R. H. Battle, treasurer, appropriation, support S 

Appropriation, building.. 



Paid L. II. Luiiisdcn. standard keeper, salary. December 1. 1909, to No- 
vetnl)er30. 1910. at 1100 per year 



108 



DocuME:!fT No. 5. 



[Session 



Showixg the Several Sources 
Derived During i 



STATEMENT F. 

ROM Which the Receipts of the PubLic Fund Were 
IE Twelve Months Ending November 30, 1010. 



Additional State taxes 

Agricultural Department _-_ 

Appropriation disabled soldiers, refund 

Atlantic and North Carolina Railroad, dividends,. 

Audubon fund 

Automobile fund 

Bank stock tax — general 

Bank stock tax — pensions 

Building and loan stock tax — general 

Building and loan stock tax — pensions.- 

Contingencies 

Corporation franchise tax 

Corporation tax. State Department 

Domestic corporation excess tax — general 

Domestic corporation excess tax — pensions 

Express company property tax — general 

Express company property tax — pensions 

Express company tax on receipts 

Fees, Attorney-General 

Fees, bank examinations 

Fees, Insurance Department 

Fees, private secretary 

Fees, State Department 

Fees, Treasury Department 

Four per cent bond issue, 1910 \-. 

Indigent pupils, per sheriffs 

Inheritance tax _ 

Insurance Department, licenses 

Insurance Department, taxes 

Laws and journals, sale of 

Mansion and grounds 

Medical depository 

Mercantile agencies 

North Carolina A. and M. College — colored 

North Carolina A. and M. College— white 

North Carolina Experiment Station 

North Carolina Fish Commission 

North Carolina Railroad dividends -_ 

Oil inspedtion fund-. --- -.- 

Paper account 

Pension refund 

Pension taxes, per sheriffs.- -.- 

Piano and organ dealers' licenses 

Postage and stationery 

Privilege tax on railroads.- - 

Public taxes, per sheriffs 

Railroad property taxes — general 

Railroad property taxes — pensions 

Refrigerator car property taxes — general 

Refrigerator car property taxes — pensions 

Regimental histories, sale of 

'Seal tax, private secretary 

Seal tax, .State Department 

Sewing machine licenses — 

Shellfish fund ---- 

.Sleeping-car property tax — general , 



1,359.30 

164,459.46 

526. 00 

37, 998. 00 

4, 195. 48 

6,415.10 

41,641.36 

7.931.66 

4, 50lJ. 55 

857. 27 

16.00 

48, 565. 00 

29, 847. 71 

11,433.76 

2.178.03 

791. 16 

150. 70 

4,382.68 

147. 00 

5,165.00 

25.262.30 

2, 245. 50 

834. 53 

193.00 

3,432,743.77 

8, 757. 56 

6,159.80 

44,128.48 

196, 955. 02 

278.94 

8.00 

42.10 

500.00 

14, 850. 00 

30, 150. 00 

29, 000. 00 

3.847.15 

210.014.00 

61.033.20 

52.32 

69.00 

219,016.30 



.12 



28.30 

16.736.06 

1.093.292.19 

178.981.22 

34.091.64 

139.32 

26. 52 

13.65 

1.121.25 

171.50 

3.944.50 

2.968.86 

543.39 



1911.] 



Document No. 5. 



109 



Statement F — Continued. 



Sleeping-car property tax — pensions.. 

State and colonial records, sale of 

State guard, refund 

State guard, special, refund 

State Prison 

State Prison, earnings 

Steamboat and canal proj>erty tax — general 

Steamboat and canal property tax— pensions. 

Street railway, light and water property tax — general... 
Street railway, light and water property tax — pensions.. 

Supreme Court reports, sale of 

Telegraph property t^x — general 

Telegraph property tax — pensions 

Telegraph tax on receipts 

Telephone property tax— general 

Telephone property tax — pensions 

Telephone tax on receipts. 

Trade-marks 



Total S 6,300,914.32 



103. 50 

120.60 

217.52 

63.36 

73! 000. 00 

198, 896. 46 

450. 88 

So. 88 

3.764.2G 

715.88 

8, 34S. 36 

1.937.17 

363. 98 

2, 637. 24 

3. 654. 78 

696. 08 

13.177.86 

29.80 



110 



Document No. 5. 



[Session 



STATEMENT G. 

I FOR Which Disbursements of the Pdblic Fund Wj 
Twelve months Ending November 30, 1910. 



Showing Different Purpose 
Made During the 



Adjutant-General 

Agricultural Department 

Agricultural societies 

Alamance Battle-ground Association 

Appalachian Training School.. 

Appropriation, disabled soldiers... .. 

Appropriation, fire protection, State institutions.. 

Appropriation, public high schools 

Appropriation, public schools _. 

Appropriation, public schools, supplemental 

Appropriation, rural libraries 

Auditor's Department 

Auditor's Department, contingencies 

Audubon fund 

Automobile fund 

Board of Internal Improvements 

Board of Public Charities 

Capitol Building, lighting and ventilating. 

Capital punishment 

Capitol Sq uare 

Colored Normals 

Commissioner of I 
Commissioner of Labo 

Contingencies 

Convicts 



and Printing.. 



Croatan Normal School 

CuUowhee Normal and Industrial School. 

Department of Public Instruction. 

East Carolina Teachers' Training School.. 
Elkin and Alleghany Railroad Company. . 

Execute ve Department 

Four per cent bonds, issue 1910 

Freight, express and drayage 

Fuel, lights and water 

Fugitives from justice _ 

General Assembly, contingencies 

Governor's traveling expenses 

Guilford Battle-ground Association- 

Indigent pupils. 

Inheritence tax... 

Institution auditing expense 

Insurance law violations 

Insurance ou State property 

Interest account, four per cent 

Interest account, six per cent 

Judiciary i 



Laborers' pay roll 

Legal services and expenses 

Jxgislative Examining Committee 

Mansion and grounds 

Mansion, servant hire 

Mattamuskeet Railway Company 

Moore's Creek Monumental Association 

North Carolina A. and M. College, colored- 
North Carolina A. and M. College, white... 
North Carolina Board of Health 



lini.] 



UOCD.MENT No. 5. 



Ill 



Statement G — Continued. 



North Carolina Bond issue, 1905 

North Carolina Confederate Museum, Richmond, Va 

North Carolina Corporation Commission 

North Carolina Corporation Commission, contingencies.. 

Nt-rth Carolina Experiment Station 

North Carolina Fish Commission 

North Carolina Historical Commission 

North Carolina Institution Deaf, Dumb and the Blind.. 

North Carolina Library Association 

North Carolina Sanatorium for Tuberculosis 

North Carohna School for the Deaf and Dumb 

North Carolina Volunteer Firemen's Association 

Oil Inspc-ction fund _. 

Oxford Orphan Asylum, colored 

Oxford Orphan Asylum, white 

Paper account 

Pensions 



Pensions. Soldiers* Home 

Postage and stationery _ 

Public buildings and grounds _ 

Public printing 

Reprint Supreme Court reports 

Settling State taxes - 

fhilifish Commission, old debts 

Shellfish fund 

Soldi -rs' Home 

State Board of Elections... - 

State Board of School Examiners. 

State Department 

Statf' Department, contingencies 

■^•■■' ' ;f')lopical Survey and Highway Coramissioa. . 
uard 



iuard, special 

.-I,.-, iluspital Commission 

Stat? Hospital, Goldsboro i 

State Hospital, Morganton 

Stat/- Hospital, Raleigh 

State Laboratory of Hygiene ^ 

8tuU; Library , 

<,..,.. I ihrary, contingencies. 

wrmal and Industrial College 

1 ' ison, earnings 

' I ison Sunday-school appropriation 

ords 

' \o3 refunded 

II Jackson Manual Training and Industrial .School.. 

.u-ndcnt Public Buildings and Grounds 

' Court contingencies 

II Court Reports, printing of 

■ h and telephone account 

> Department- 

.. — ;y Department, contingencies - 

linivfTHity of North CarollDa 

Welght-s and measures 



Total. 



I 



112 



Document No. 5. 



[Session 



STATEMENT H. 



i Auditor's Balance at the Close of Bu-siness on the SOtb Day 
THE End of the Fiscal Year. 



November. 1910, 



Balance December 1, 1909: 


$ 10,363.21 
52,873.71 




General Fund 






i 63.236.92 


Receipts: 


% 73, 824. 79 
6,300,914.32 








6,374.739.11 




t 74,204.97 
6,496,964.98 


Disbursements: 


$ 6,437,976.03 








6,571,169.95 




• 











PART TWO. 



STATEMENT I. 



Showinq the Number and Value of the Different Subjects of Taxation and 
Gross Tax for State, Pension, School and County Purposes, and the 
Aggregate Value of Real and Personal Property of Each County for 
the Year 1909, as per Returns on File in this Department. 



Part 2- 



Document No. 5. 



[Session 



Statement 1. 



ALAMANCE COUNTY. 
R. N. Cook, Sheriff. 



STATE TAXES. 



Acres of land, 260.174. 
Town lots, 1.936 



Total valuation real estate.. 



Horses, 3.908 

Mules. 1.556 

- Jacks and jennies, 9. 

Goats. 173 

Cattle. 8.610 

Hogs, 9,735 

Sheep. 1.460-. "- 

Dogs. 244 

Bicycles. 78 

Value farming utensils 

Value tools of mechanics 

Value household and kitchen furniture.. 

Value of provisions 

Value of fire-arms 

Value scientific instruments 

Money on hand or on deposit 

Solventcredits 

Money investments, shares, etc 

Value cotton, in seed or lint 

Value tobacco, leaf or manufactured 

Value brandy and whiskey 

Value musical instruments 

Value plated and silverware 

Value watches and jewelry 

Goods, w^res. merchandise 

Private banks — money, etc 

All other personal property whatsoever.. 

Total valuation personal property... 



233, 869 

99,708 

347 

164 

100.432 

32,218 

1,544 

2,037 

666 

49, 535 

8,849 

134,070 

27,031 

8,748 

2,624 

140, 929 

565,109 

29, 342 

60, 210 

1.718 

85 

46.357 

8.107 

19. 328 

302. 951 

49.384 

502. 313 



Total valuation real and personal property. 



Income tax as certified by Corporation Commission. 

Schedule B 

Theaters -. --- 

Circus or menagerie 

Lawyers, physicians, etc 

Real-estate agents 

Coal dealers 

Undertakers 

Horse dealers -. ---- 

Livery-stables - --- 

Peddlers 

Hotels.. 

Billiard and pool tables 

Bagatelle tables, etc _. - 



S 5, 677. 88 
3.758.81 



$ 491. 13 
209.39 



210. 91 

67.66 

3.24 

4.28 

1.40 

104.02 

18.58 

281. 55 

56.77 

18.37 

5.51 

295.95 

1,186.73 

61.62 

126.44 

3.60 

.17 

97.35 

17.02 

40.59 

636.20 

103.70 

1, 054. 1 



24.50 
120.00 j 

220.00 ; 

40.00 ) 
70.00 I 
20.00 
75.00 
33.50 I 
25.00 1 
4.75 
75.00 
10.00 i 



1911.] 



DoctniEXT No. 5. 



Statement 1 — Continued. 



ALAMANCE COUNTY— Continued. 

STATE TAXES — continued. 

Schedule B — continued. 

Bottling works 

Near beer _ 

Dealers in pistols 

Dealers in fireworks 

Cigarette dealers, retail 

Total Schedule B. _ 

Schedule C. 

Marriage licenses 

Double tax remitted to single— 

Total Schedule C ..,_ 

Total Schedules B and C... _. 

Total of general taxes 

SPEaAL TAX FOR PENSIONS. 

Property 

Poll 

Total taxes for pensions 

Total State taxes, general and pension 

SCHOOL TAXES PAYABLE TO COUNTY TREASURER, 

White polls, 3,390, @ 11.50 

Negro polls, 774, @ $1.50 _,. 

Railroad, telephone, etc., 1827,699 ._ 

Bank stock, M67,069 

Building and loan associations, $46,781 

Corporation excess, $178,.558 

Listed by white citizens, $6,706,642 

Listed by negro citizens, $214,693 

From fines, penalties, etc... 

Total school taxes 

COUNTY TAXES. 

County purposes 

Bridges and road 

Special. County debt 

Special, school 

Total county taxes 

Total State, school and county taxes 




$ 2, 768. S3 
499.68 



t 5,085.00 

1.161.00 

1,489.86 

840.72 

84.21 

321.40 

12,071.9 

386.45 
1,999 



$18,035.05 
14,069.07 
1, 688. 29 
5, 326. 61 



Document No. 5. 



[Session 



Statement 1 — Continued. 



ALEXANDER COUNTY. 

R. A. Adams. ShertEF. 



Acres of land, 158,810 

Acres manufacturing properties outside towns- 
Town lots, 277 



Total valuation real estate,. 



Horses, 726 - 

Mules, 1,8M 

Jacks and jennies, 15 

Goats, 27 -■ 

Cattle, 5,735_ - 

Hogs, 3,816 --- 

Sheep, 770 

Dogs, 265 

Bicycles, 31 

Value farming utensils 

Value tools of mechanics 

Value household and kitchen furniture... 

Value of provisions 

Value of fire-arms 

Value scientific instruments 

Money on hand or on deposit.— 

Solvent credits 

Money investments, shares, etc -. 

Value cotton, in seed or lint 

Value turpentine, rosin and tar 

Value brandy and whiskey 

Value musical instruments -.- 

Value plated and silverware 

Value watches and jewehry 

Goods, wares, merchandise -. 

Private banks — money, etc 

All other personal property whatsoever . 

Total valuation personal property... 



Value. Total Value. 



66, 481 
121,229 



57,435 
14, 630 



32. 222 
28,515 
2,932 
510 
23, 358 
237, 252 



t 1,741.10 
.63 
156.91 



139. 61 

254.58 

2.14 

.07 

120.61 

30.72 

1.67 

2.88 

.34 

^.14 

7.31 

. 67.67 

59.88 

6.16 

1.07 

49.05 

498. 23 

4.17 

11.85 



Total valuation real and personal property. 

Sche'Iule B. 

Circus or menagerie 

Lawyers, physicians, etc . 

Undertakers 

Livery-stables 

Hotels 

Billiard and pool tables 

Cigarette dealers, retail - - --. 

Total Schedule B - 



34.00 
90.00 
15.00 
11.50 
20.25 
50.00 
5.00 



7.57 
128.49 



1011.] 



Document ^o, 5. 



Statement 1 — Continued. 



ALEXANDER COUNTY— Continued. 
STATE TAXES — contmued. 
Schedule C. 



Marriage licenses.-- -. 

Double tax remitted to single-. 



Total Schedule C 

Total Schedules B and C 

Total of general taxes 

SPECIAL TAX FOR PENSIONS. 



Property- 
Poll 



Total taxes for pensions -- 

Total State taxes, general and pension.. 



SCHOOL TAXES PATA 



White polls. 1.474, @ $1.54 

Negro polls. 117, @ $1.54 --- 

Railroad, telephone, etc.. $273,076--- 

Bank stock. $27. 791 

Corporation excess. $49.112 

Listed by wliite citizens, $1,678,644. 
Listed by negro citizens, $23,416 



Total school taxes.. 



COUNTY TAXES. 



County purposes- - 
Special, railroads.. 
Special, schools 



Total county taxes 

Total State, school and county taxes.. 



I 



S 89.00 

142.07 



S 2,269 
180. 18 
491.54 
50.02 
88.40 
3,021.56 
42.15 



t 5.420.75 
2,052.04 
3,131.28 



Document No. 5. 



[Session 



Statement 1 — Continued. 



ALLEGHANY COUNTY. 
John R. Edwahds, Sheriff. 

STATE TAXES. 



Acres of land, 136,467 

Acres mineral, quarry, 751- 
Town lots, 55 



Total valuation real estate- 



Horses, 1,920 

Mules, 326 

Jacks and jennies, 9 

Goats, 377 

Cattle, II, 169 

Hogs, 3.658— — - -- 

.Sheep, 12,369 - -- - - 

Dogs, 147 

Value farming utensils 

Value tools of mechanics 

' household and kitchen furniture. - 

' of provisions 

' of fire-arms 

\'alue scientific instruments — - 

Money on hand or on deposit 

Solvent credits 

Money investments, shares, etc 

Value brandy and whiskey --- 

Value musical instruments — 

Value plated and silverware 

Value watches and jewelry 

Goods, wares, merchandise 

All other personal property whatsoever.. 



Valu 
Valu 
Valu 



106,054 

18, 551 

1,116 

372 

160,813 

10,837 

24, 665 

1,229 

9,112 

1,212 

14, 662 

4,468 

1,924 

366 

6,301 



Total valuation personal property 

Total valuation real and personal property.. 
Income tax as certified by Corporation Commission . 



Circus or menagerie 

Lawyers, physicians, etc 

Horse dealers 

Itinerant oculists 

Total Schedule B— - 

Schedule C. 

M arriage licenses 

Total Schedule C -- 

Total Schedules B and C 

Total of general taxes 



$ 1,018.87 
.66 
32.96 



337. 72 
22.76 
51.80 



Tax. 
9.00 
83.00 
50.00 
10.00 



19.14 
2.55 
30.79 



13.23 
209.51 



2.65 
50.35 
47.83 



11*11. J 



UocUilEXT No. 5. 



Statement 1 — Continued. 



ALLEGHANY COUNTY— Continded. 
STATE TAXES — Continued. 

SPECIAL TAX FOR PENSIONS. 

Property- - 

Poll . 

Total taxes for pensioDS 

Total State taxes, general and pension 

SCHOOL TAXES PAYABLE TO COUNTY TREASURER. 

White polls, 1,058, @ $1.50 

Negro polls. 34. @ $1.50 

Railroad, telephone, etc., 133 

Bank stock, $23,680 

Listed by wliite citizens. $1,001,877 

Listed by negro citizens, $11, 159 

From fines, penalties, etc 

Total school taxes 

COUNTY T.4XES. 

County purposes-- 

.Special, schools 

Total county taxes 

Total ,Stat4?. school and county taxes 



405.22 
131.04 



$ 1,587.00 
51.00 
.24 
42.62 
1,803.37 
20.09 
385. 40 



t 2.959.84 
682.22 



DOCL'MEKT X( 



[Session 



Statement 1 — Continued. 



ANSON COUNTY. 
S. P. Martin, Sheriff. 

STATE TAXES. 



Acres of land, 328.468 

Acres manufacturing properties outside towr 

.\cre3 mineral, quarry, 1,120 

Town lots, 1,212 



Total valuation real estate.. 



Horses, 1, 124 

Mules, 3,606-.- -.. 

Jacks and jennies, 4 

Goats, 106 

Cattle. 6,509 

Hogs, 6.685 

Sheep, 610 

Bicycles, 33 

Value farming utensils 

Value tools of mechanics... 

Value household and kitchen furniture.. 

Value of provLsions 

Value of fire-arms 

Value scientific instruments.. 

Money on hand or on deposit 

Solvent credits 

Money investments, shares, etc 

Value cotton, in seed or lint 

Value turpentine, rosin and tar _.. 

Value brandy and whiskey 

Value musical instruments 

Value plated and silverware 

Value watches and jewelry 

Goods, wares, merchandise 

Private banks — money, etc 

All other personal property whatsoever.. 



5,250 
526, 349 



Total valuation personal property 

Total valuation real and personal property.. 
Income tax aa certified by Corporation Commission.. 
Schedule B. 



Theaters 

Traveling theatrical companies.. 

Lawyers, physicians, etc 

Ueal-estate agents 

Coal dealers 

Undertakers 

Horse dealers 

Li very -stables 

Hotels 

Bottling works 

Near Beer 



7.00 
45.00 

175.00 
10.00 
10.00 
15.00 
75.00 
38.00 
12.50 
30.00 

220.00 



11.03 
1,105.33 



163.07 

47.70 

1.84 

.1 

47.1 

14.69 

125.42 

42.60 

18.76 

1.87 

47.95 

772.57 

.01 

59.76 

.03 

.09 

49.26 

7.56 

23.14 

392. 15 

.42 

408.45 



i;»ii.] 



DOCVJIENT Xo. ."). 



Statement 1 — Continued. 



AXSON COUNTY— CONTINCED. 

STATE TAXES — Continued. 

Schedule B — continued. 

Dealers in pistols 

Dealers in fireworks 

Cigarette manufacturers 

Total Schedule B 

Schedule C. 

Marriage licenses 

Arrears for insolvents 

Double tax remitted to single 

Total Schedule C 

Total Schedules B and C 

Total of general taxes.. 

SPECIAL TAX FOR PENSIONS. 

Property 

Poll 

Total taxes for pensions 

Total State taxes, general and pension . 

H SCHOOL TAXES PAYABLE TO COUNTY TREASURER. 

White poUs. 1,793, ^i $1.50 

Negro polls, 1,617, & $1.50 

Dogs, 79, (§, JI.OO 

Railroad, telephone, etc.. $997,087 

Bank stock, $236.404 

Building and loan associations. $22,247 

Corporation excess. $ 1 5, 905 

Listed by white citizens, $3.214,128 

Listed by negro citizens $297,874 

Total school taxes 

COUNTY TAXES. 

County purposes 

Special, schools 

Total county taxes 

Total State, school and county taxes 



,401.80 
409.20 



!,689.50 

!,425.S0 

79.00 

, 794. 72 

425.53 

40.04 

28.63 

•.785.43 

536. 17 



116,373.60 
1.913.45 



10 



Document No. 5. 



[Session 



Statement 1 — Continued. 



ASHE COUNTY. 
G. B. Austin, Sheriff. 



Acres of land, 262,993 $1,275,394 

Acres mineral, quarry 

Town lots, 43 23.171 



Total valuation real estate.. 



Horses, 3,506 

Mules, 628 -.-. 

Jacks and jennies, 27 

Goats, 187 

Cattle, 21,860 

Hogs, 6,958 

Sheep, 17,843 

Dogs, 332 

Bicycles, 6 

Value farming utensils 

Value tools of mechanics 

Value household and kitchen furniture.. 

Value of provisions 

Value of fire-arms 

Value scientific instruments 

Money on hand or on deposit 

Solvent credits 

Money investments, shares, etc 

Value tobacco, leaf or manufactured 

Value musical instruments. 

Value plated and silverware... — 

Value watches and jewelry 

Goods, wares, merchandise 

Private banks — money, etc 

All other personal property whatsoever. 



211,015 
45.821 



317, 749 

20, 980 

36, 880 

1,618 

78 

19, 562 

3,895 

35, 503 

22,335 

3,647 

631 

40, 285 

264. 567 

1,233 

3 

6,835 

281 

3.759 

82, 872 

10. 157 

62, 673 



Total valuation personal property 

Total valuation real and personal property — 

Income tax as certified by Corporation Commissi 

Schedule B. 

Lawyers, physicians, etc — 

Bagatelle tables, etc 

Total Schedule B 

Schedule C. 

Marriage licenses 

Total Schedule C 

Total Schedules B and C 

Total of general taxes 



t 2,678.33 
10.39 
48.66 



443.13 
96.22 



77.45 
3.40 



74.56 
46.90 
7.6 
1.33 
84.60 
555.59 
2.59 
.01 
14.35 



174.03 
21.33 
131.61 



110.00 
5.00 



lilll.] 



Document 'No. 5. 



11 



Statement 1 — Continued. 



ASHE COUNTY— Continued. 

STATE TAXES — continutd. 
SPECIAL TAX FOB PENSIONS. 

Property 

Poll 

Total taxes for pensions 

Total State taxes, general and pension 

SCHOOL TAXES PAYABLE TO COUNTY TBEA8UREB, 

White polls. 2,617, @ $1.65 

Railroad, telephone, etc., $871. - 

Bank stock S36, 082 

Corporation excess, $o.000 

Luted by white citizens, S2,496,895 

From fines, penalties, etc - 

Total school taxes 

COUNTY TAXES. 

County purposes- 

Special, schools 

Total county taxes 

Total State, school and county taxes 



998.76 
314.04 



% 4,318.05 

2.00 

82.99 

11.50 

5,742.86 

1, 000. 72 



$13,414.19 
633.51 



12 



Document 'No. 5. 



[Session 



Statement 1 — Continued. 



BEAUFORT COUNTY. 
Geo. H. Ricks, Sheriff. 



Acres of land, 355,304 

Acres mineral, quarry, 12,399.. 
Town lots, 2,191 



Total valuation real estate.. 



!.321. 



Ho 

Mules, 1,515.. 
Jacks and jen 

Goats, 475 

Cattle, 8,564.. 
Hogs, 22,846.. 
Sheep, 2,060-. 

Dogs, 270 

Bicycles, 340.. 



Value farming utensils 

Value tools of mechanics 

Value household and kitchen furniture.. 

Value of provisions 

Value of fire-arms 

Value scientific instruments 

Money on hand or on deposit 

Solvent credits 

Money investments, shares, etc 

cotton, in seed or lint 

brandy and whiskey. 

musical instruments 

plated and silverware 

watches and jewelry 

, wares, merchandise 



Val 

Val 

Val 

Val 

Value V 

Goods, 

Private 

Seines, nets, boats and other fishing apparatu 

All other personal property whatsoever 



t2, 478, 897 

49,345 

2, 053, 625 



144, 222 
112,715 



63,451 
30, 531 
2,060 



26,.824 

9,022 

156. 132 

30, 570 

10,707 

3,364 

33,033 

371, 188 

2,980 

1,867 

5 

44. 739 

3,179 

12,432 

384, 156 

155 

7.581 

372,003 



$ 5, 205. 68 

103.62 

4,312.62 



302.87 

236.70 

.94 

1.03 

133.25 

64.13 

4.32 

8.39 

5.04 

56.33 

18.94 

327.88 

64.20 

22.48 

7.06 

69.39 

779.49 



.01 
93.95 
6.67 
26.12 
806. 72 
.32 
15.92 
781.20 



Total valuation personal proi>erty 

Total valuation real and personal property... 
;Qme tax as certified by Corporation Commission 
Schedule B. 



Theaters i 25.00 

Traveling theatrical companies I 72.00 | 

Circus or menagerie 75.00 l 

All other shows 50.00 

Lawyers, physicians, etc 210.00 

Real estate agents I 15.00 

Coal dealers ] 20.00 

Undertakers ] 30.00 

Horse dealers | 75.00 | 

Bicycle dealers . | 5.00 j 

1 merchants, etc 1 30.00 



1011.] 



Document Jfo. 5. 



13 



Statement 1 — Continued. 



BEAUFORT COUNTY— Coxtinced. 

» STATE TAXES — CONTINUED. 

Schedule B— continued. 

Pawnbrokers 

Livery stables 

Feather renovators 

Hotels - --- , 

Billiard and pool tables 

Slot machines with fixed returns 

Bottling works 

Near Beer 

Dealers in pistols 

Cigarette dealers, retail 

Dealers in spirituous liquors 

Total Schedule B 

Schedule C. 

Marriage licenses 

Double tax 

Total Schedule C 

Total Schedules B and C 

Total of general taxes 

SPECIAL TAX FOR PENSIONS. 

Property _ 

PoU 

Total taxes for pensions - 

Total Stat« taxes, general and pension.. 

SCHOOL TAXES PAYABLE TO COUNTY TREASURER. 

White polls, 2,966, @, $1.50... 

Negro polls, 1,869, @ $1.50 

Railroad, telephone, etc., $751,089 

Bank stock, $203,146.... 

Building and loan associations, $12,070 

Corporation excess, $90,396 

Listed by white citizens, $5,984,785 

Listed by negro citizens, $427,355 

Total school taxes , 

COUNTY TAXES. 

County purposes 

Special, County purposes 

Total county taxes 

Total State, school and county ti 



37.50 
7.00 

10.00 

41.00 
100.00 i 

10.00 1 

40.00 j 
100.00 

60.00 
160.00 

10.50 



307.00 
87.06 



$ 4,449.00 

2,803.50 

1,351.96 

365.66 

21.72 

102. 71 

10.772.57 

769.23 



$20,578.51 
9,958.42 



S 69 tl!,9 nx 



14 



Document No. 5. 



Statement 1 — Continued. 



BERTIE COUNTY. 
J. B. Stokes, Sheri£f. 



Acres of land, 389,528... 

Acres mineral, quarry, 1,885 

Town lots, 592 - 

Total valuation real estate.. 

Horses, 2,918 

Mules, 1,981.-.- 

Jacks and jennies, 3 

Goats, 278- 

Cattle, 8,287 

Hogs, 30,098.— 

Sheep, 2,597 

Dogs, 292 

Bicycles, 171.— 

Value farming ut«nsils -.. 

Value tools of mechanics 

Value household and kitchen furniture 

Value of pro\isions. 

Value of fire-armS- 

Value scientific instruments 

Money on hand or on deposit.. 

Solvent credits 

Money investments, shares, etc 

Value cotton, in seed or lint 

Value tobacco, leaf or manufactured 

Value brandy and whiskey 

Value musical instruments 

Value plated and silverware 

Value watches and jewelry 

Goods, wares, merchandise 

Private banks — money, etc 

Seines, nets, boats and other fishing apparatus. 
All other personal property whatsoever 

Total valuation personal property 

Total valuation real and personal property 
Income tax as certified by Corporation 
Schedule B. 



Theaters.. 
Lawyers, phys 

Coal dealers 

Horse dealers 

Livery stables 

Peddlers 

Hotels 

Billiard and pool tables.. 

Near Ijeer 

Dealers in pistols 

Dealers in fireworks 

Cigarette dealers, retail.. 



$2, 105, 899 
223, 302 
422, 085 



168,180 

148,605 

225 

215 

55,844 

40, 418 

2,592 

1,541 

1,327 

27, 721 

3,224 

96,350 

70,041 

11.451 

423 

33, 667 

667, 990 

17,785 

3,562 

340 

1.000 

29.003 

2.996 

13, 429 

185,664 

1,350 

2,139 

207, 365 



7.50 
140.00 
10.00 
175.00 
8.50 
25.00 
16.28 
50.00 
100.00 
20.00 
15.00 
65.00 



353. 18 
312.07 



117.27 

84.88 

5.44 

3.24 

2.78 

58.21 

6.77 

202.34 

147.09 

24.05 

.89 

70.70 

1, 402. 78 

37.35 

7.48 

.71 

2.10 

60.91 

6.29 

28.20 



4.49 
435.47 



Total Schedule B.. 



mil.] 



Document Ko. 5. 



15 



Statement 1 — Continued. 



BERTIE COUNTY^CoXTixuED. 

STATE TAXES — continued. 

Schedule C. 

Marriage licenses 

Subjects unlisted 

Total Schedule C. _ 

Total Schedules B and C 

Total of general taxes 

SPECIAL TAX FOR PENSIONS. 

Property 

Poll 

Total taxes for pensions 

Total Stat* taxes, general and pension 

SCHOOL TAXES PAYABLE TO COUNTY TREA 

White polls. 1,676, ^ SI. 50 

Negro polU, 1,598, Qi $1.50 

Railroad, telephone, etc., $654.026 

Bank stock, 868,769... 

Corporation excess. $43, 628 

Listed by white citizens. 53,953.024 

Listed by negro citizens. $392.609- _. 

From fines, penalties, etc 

Total school taxes 

County purposes 

Bridges and roads , 

Special, school 

Total county taxes 

Total State, school and county taxes 



206.00 
13.78 



$2,514.00 
2,397.00 
1,177.25 
• 123.78 
78. S3 
7,115.44 
1,066.70 
426.44 



$14. 229. 96 
9. 736. 94 
4. 869. 93 



16 



Document No. 5. 



[Session 



Statement 1 — Continued. 



BLADEN COUNTY. 

J. M. Clarke, Sheriff. 



Acres of land. 4S0 820.. 
Acres mineral, quarry.. 
Town lots, 209 



Total valuation real estate.. 



Horses, 644... 
Mules, 1,959.. 
Goats, 673.... 
Cattle, 5, 470- 
Hogs, 19,532.. 
Sheep, 1.131.. 



Bicycles. 108 

Value farming utensils 

Value tools of mechanics 

Value household and kitchen furniture 

Value of provisions 

Value of fire-arms 

Value scientific instruments 

Money on hand or on deposit 

Solvent credits 

Money investments, shares, etc.. 

Value cotton, in seed or lint 

Value tobacco, leaf or manufactured 

Value turpentine, rosin and tar 

Value brandy' and whiskey 

Value musical instruments 

Value plated and silverware 

Value watches and jewelry 

Goods, wares, merchandise 

Private banks — money, etc 

Seines, nets, boats and other fishing apparatu 
All other personal property whatsoever 



$1,549,564 
32,030 
89, 717 



Total valuation personal property 

Total valuation real and personal property 

Income tax as certified by Corporation C 



Schedule B. 



Circus or menargie — 
Lawyers, physicians, e 

Horse dealers 

Livery-stables 

Hotels 

Total Schedule B. 



51,010 

190,584 

508 

51, 793 

28. 259 

1,251 

1,491 

1,124 

15, 560 

3,991 

60, 299 

19,494 

8,828 

2,222 

64.700 

282,617 

12,422 

1,477 

366 

980 

190 

15, 4S6 

1,812 

7,476 

76, 686 

3,034 

96 

156, 680 



50.00 
65.00 
75.00 



I 3.254.09 
67.26 



107. 12 
400.23 
1.08 
108.77 
59.35 
2.63 
3.14 
2.36 
32.68 



40.93 
18.53 
4.66 
135. 87 
593. 52 
26.09 
3.11 



.76 
2.06 



15.69 

161.04 

6.37 



liJll.] 



Document No. 5. 



17 



Statement 1 — Continued. 



BLADEX COUN'TY— Continued. 
STATE TAXES — continued. 
Schedule C. 
Marriage licenses 


$ 133.00 


% 135.00 
















t 1.092.69 
298.20 


$ 335. 50 








$ 6,074.17 


SPECIAL TAX FOR PENSIONS. 




Poll 








Total taxes for pensions - 


$3,3S0.02 

1.601.13 

1.233.14 

106.12 

133.46 

4,352.42 

564.73 


1,390.8* 


Total State taxes, general and pension ..- 


S 7.463.06 


SCHOOL TAXES PAYABLE TO COUNTY TREASURER. 












Corporation excess, 574. 145 -.. 














$ 7.716.52 

944.30 

3,389.89 

1,261.32 

567.85 












Poor 
























13. 879. 88 















-Part 2 



18 



Document JiTo. 5. 



[Session 



Statement 1 — Continued. 



BRUNSWICK COUNTY. 

JoHK J. Knox, Sheriff. 



Acres of land, 450,525 

Acres mineral, quarry, 1,045 

Town lots, 537 

Total valuation real estate 

Horses, 589 - 

Mules, 767 

Jacks and jennies, 10 

Goats. 1 S06 --- 

Cattle, 7.222. --- 

Hogs, 20,388 

Sheep, 5.087 

Dogs, 815.- 

Bicycles, 59 

Value farming utensils 

Value tools of mechanics 

Value household and kitchen furniture 

Value of provisions 

Value of 6re-arms 

Value scientific instruments 

Money on hand or on deposit 

Solvent credits 

Money investments, shares, etc 

Value cotton, in seed or lint 

Value tobacco, leaf or manufactured 

Value turpentine, rosin and tar 

Value musical instruments 

Value plated and silverware 

Value watches and jewelry 

Goods, wares, merchandise 

Private banks — money, etc 

All other personal property whatsoever 

Total valuation personal property 

Total valuation real and personal property.. 



SI, 194, 695 
32,045 

254, 732 



42, 995 

73,090 

375 

1.047 
51,430 
21,050 

5,104 

2,624 

712 

10, 140 

3,385 
42,012 

7,212 

5,941 

440 

27,312 

75,972 

2,910 



51,880 
26. 997 
239, 623 



i 2,508.86 
67.29 
534. 94 



90.29 

153.49 

.79 

2.20 

108.00 

44.21 

10,72 

5.51 

1.49 

21.29 

7.11 

88.23 

15.14 

12.48 

.92 

57.36 

159.54 

6.11 

1.53 

.06 

2.04 

18.76 

1.38 

10.18 

108.95 

56.69 

603.21 



Income tax as certified by Corporation Commission 

Schedule B. 

Lawyers, physicians, etc 

Real-estate agents 

Undertakers 

Horse dealers 

Livery-stables 

Hotels 

Billiard and pool tables 

Dealers in fireworks , 

Cigarette dealers, retail 

Total Schedule B 



45.00 
20.00 
5.00 
25.00 
4.00 
4.00 



iiai.] 



Document Ifo. 5, 



19 



Statement 1 — Continued. 



BRUNSmCK county—Continued. 

STATE TAXES — coTitinued. 
Schedule C 

Marriage licenses 

Total Schedule C 

Total Schedules B and C 

Total of general taxes 

SPEOAL TAX FOR PENSIONS. 

Property 

Poll 

Total taxes for pensions 

Total State taxes, general and pension 

SCHOOL TAXES PAYABLE TO COUNTY TREASURER 

White polls, 1.199 @ SI. 50 

Negro polls. 563 @ $1.50 --_. 

Railroad, telephone, etc., $645.202 

Bank stock, $368.582 

Corporation excess. $70.800 .-. 

Listed by white citizens, $1,965.793 

Listed by negro citizens, $224.096 

Total school taxes 

COUNTY TAXES. 

County purposes 

Special, county purposes 

Special, schools 

Total county taxes 

Total State, school and county taxes 



I 



875. 95 
211.44 



$8,419.15 
4, 343. 15 
2.447.72 



S 1,798.50 


844.50 


1,161.36 


663.45 


127.44 


3,538.43 


403.37 



L 



20 



Document No. 5. 



[Session 



Statement 1 — Continued. 



BUNCOMBE COUNTY. 
R. C. Cbowell, Tax Collector. 

ST.VTE TAXES. 

Acres of land. 335,399 .._ 

Town lots, 7,297 __ 

Total valuation real estate 

Horses, 3,853.. 

Mules, 2,558 

Jacks and jennies, 38 

Goats, 39 

Cattle, 18,808 

Hogs, 7.750 

Sheep, 4,710 

Dogs, 563. 

Bicycles, 67.. 

Value farming utensils 

Value tools of mechanics 

Value household and kitchen furniture 

Value of provisions 

Value of fire-arms 

Value scientific instruments 

Money on hand or on deposit 

Solvent credits 

Money investments, shares, etc 

Value cotton, in seed or lint 

Value tobacco, leaf or manufactured 

Value brandy and whiskey 

Value musical instruments 

Value plated and silverware 

Value watches and jewelry 

Goods, wares, merchandise 

.\11 other personal property whatsoever 

Total valuation personal property 

Total valuation real and personal property... 

Income tax as certified by Corporation Commission. 

Schedule B. 



$5,708,474 
7,744,627 



242,119 

172, 849 

1,665 

221 

247, 324 

28.967 

8,456 

5.719 

913 

34.886 

19, 810 

564.271 

36. 796 

13.337 

13, 128 

78, 766 

, 043, 565 

29, 163 

4,000 

12 

14 

89, 963 

24,579 

57,517 

, 055, 613 

360, 329 



Total Value. Tax. 



111,987.79 
16,263.72 



3.50 

.46 

519. 38 

60.83 

17.76 

12.01 

1.92 

73.26 

41.60 

1,184.97 

77.27 

28.01 

27.57 

165.41 

2,991.49 

61.24 

8.40 

.03 

.03 

188.92 

51.62 

120. 78 



Theaters 

Traveling theatrical companies. 

Circus or menagerie 

Lawyers, physicains, etc 

Real-estate agents 

Coal dealers 

Undertakers 

Horse dealers. 

Bicycle dealers 

Pawn brokers 

Livery stables 

Hotels 

Billiard and pool tables 

Slot machines with fixed returns 



130.00 i 



lyii.] 



Document Xo. 5. 



21 



Statement 1 — Contintied. 



BUNCOMBE COUNTY— CoNTiNDED. 

STATE TAXES — continued. 

Schedule B-continued. 

Bagatelle tables, etc 

Bottling works 

Meat packing houses 

Druggist liquor license 

Dealers in pistols 

Dealers in fireworks 

Cigarette dealers, retail 

Total Schedule B 

Schedule C. 

Marriage licenses 

Double tax remitted to single 

Total Schedule C -• _ 

Total Schedules B and C 

Total of general taxes 

SPECIAL TAX FOR PENSIONS. 

Property 

PoU 

Total taxes for pensions 

Total State taxes, general and pension 

SCHOOL TAXES PAYABLE TO COCNTT TREABCBER. 

White polls, 5,901, @ tl.50 

Negro polls, 619, @ $1.50 

Railroad, telephone, etc., $2,095,609 

Bank atock, $374,053 

Building and loan associations, $899 

Corporation excess, $269,914 

Listed by white citizens, $17,299,610 

Listed by negro citizens, $287,473 

Total school taxes 

COUNTY TAXES. 

County purposes. -I 

Poor 

Bridges and roads 

Special, taxes for Interest, etc 

Special, schools and roads 

Total county taxes 

Total State, school and county taxes 



20.00 
102. 50 
100.00 

75.00 
460.00 

20.00 

27.50 
455.00 



529.00 
1,583.52 



$ 7,034.83 
782.40 



$ 8,851.50 

928. 50 

3,772.10 

673. 30 

1.62 

485.84 

31,139.30 

517.45 



$54,180.78 
2, 477. 80 
40, 655. 12 
16, 939. 63 
11,485.52 



Document No. 5. 



[Session 



Statement 1 — Continued. 



BURKE COUNTY. 
F. C. Beery, Sheriff. 



STATE TAXES. 



Acres of land. 294.399.. 
Acres mineral, quarry. 
Town lots. 794 



Total valuation real estate.. 



1,216. 



Ho 

Mules, 2,093 

Jacks and jennies, 23 

Goats, 52 — 

Cattle. 5,342 - 

Hogs, 4.711 - 

Sheep, 411 - -- 

Dogs, 166 

Bicycles, 21 

Value farming utensils - 

Value tools of mechanics 

Value household and kitchen furniture.. 

. Value of provisions — - 

Value of fire-arms 

Value scientific instruments 

Money on hand or on deposit 

Solvent credits 

Money investments, shares, etc 

Value cotton, in seed or lint - 

Value tobacco, leaf or manufactured 

Value brandy and whiskey 

Value musical instruments 

Value plated and silverware 

Value watches and jewelry 

Goods, wares, merchandise. 

Private banks — money, etc -. 

All other personal property whatsoever.. 

Total valuation jjersonal property. .. 



$1,350,005 
16, 635 
449, 389 



72, 727 
139, 485 



1,049 

233 

24,483 

3,622 

45, 534 

15, 120 

3,050 

969 

22.400 

181,511 



16, 252 
1,438 



Total valuation real and personal property- 
Income tax as certified by Corporation Commission. 
Schedule B. 

Circus or menagerie 

Lawyers, physicians, etc 

Livery stables — 

Billiard and pool tables - 

Druggist liquor license 

Cigarette dealers, retail 

Total Schedule B _ - 



S 2,835.00 
34.93 
943. 72 



161. 73 
292. 92 



142.82 
34.56 
1.06 
2.20 
.49 
47.21 
7.61 
95.62 
31.75 
6.41 
2.03 
51.26 

381. 17 
.21 

.34.31 
.06 
.02 
34.13 
3.02 
8.67 
207.04 
.38 

594. 18 



29.00 
75.00 
36.50 
25.00 
25.00 
15.00 



lyii.] 



Document No. 5. 



23 



Statement 1 — Continued. 



BURKE COUNTY— CoXTlNTED. 

STATE TAXES — Continued. 

Schedule C. 

Marriage licenses 

Total Schedule C 

Total Schedules B and C 

Total of general taxes 

SPECIAL TAX FOR PENSIONS. 
Property 

Poll - ..- 

Total taxes for pensions 

Total State taxes, general and pension.. 

WlLite polls. 2.224, ® $1.50 

Negro polls, 198 @ J1.50 

Railroad, telephone, etc.. t907.887 

Bank stock, $70.380 

Corporation excess. $74.828 

Listed by white citizens. $2,764.077 

Listed by negro citizens, $67,877 

From fines, penalties, etc.. 

Total school taxes 

COUNTY TAXES. 

County purposes _. 

Bridges and roads 

Special, schools 

Total county taxes 

Total State, school an<l county taxes 



t 1.132.78 
290.64 



$ 3,336.00 


297.00 


1,634.03 


126.68 


134.69 


4,975.33 


. 122.17 


478.35 



SIO, 642. 60 
9, 223. 29 
1,383.55 



I 



24 



Document N< 



Statement 1 — Continued. 



CABARRUS COUNTY. 

J. F. HoNEYCUTT. Sheriff. 

STATE TAXES. 



es of lat 
vn lots. 



Total valuation real estate.. 



Horses, 2.868 

Mules. 2.330 -- -- 

Jacks and jennies, 17 

Goats. 244 

Cattle. 7.998 

Hogs, 5.798 --- 

Sheep, 818 

Dogs, 115 - 

Bicycles, 24 

Value farming utensils 

Value tools of mechanics 

Value household and kitchen furniture— 

Value of provisions 

Value of fire-arms 

Value scientific instruments 

Money on hand or on deposit - 

Solvent credits 

Money investments, shares, etc 

Value cotton, in seed or lint 

Value musical instruments 

Value plated and silverware 

Value watches and jewelrj' 

Goods, wares, merchandise 

Private banks— money, etc 

All other personal property whatsoever.. 



Total valuation personal property 

Total valuation real and personal property . 
Income tax as certified by Corporation Con 



$2,063,269 


2,028,416 


i 167, 43S 


148,723 


1.320 


250 


80, 226 


23,863 



850 

512 

40. 545 

3,729 

92. 263 

38. 143 

S.S32 

1.710 

4S.619 

566, 362 

290 

53, 770 

28,444 

3.165 

10, 776 

278, 220 

3.855 

190. 749 



I 4.330.76 
4. 259. 67 



; 351.62 

312.32 

2.77 

.53 

168.47 

50.11 

1.71 

1.79 

1.1 

85.14 

7.84 

193. 75 

80.10 

11.62 

3.59 

95.80 

1,189.36 

.60 

112. 92 

59.73 

6.65 

22.63 

584.26 

8.10 

400.57 



Sclmltile B. 



Theaters - 

Traveling theatrical companies . 

Circus or menagerie 

Side-shows 

Lawyers, physicians, etc 

Real-estate agents 

Coal dealers 

Undertakers 

Horse dealers 

Livery-stables 

Peddlers 

Lightning-rod agents 

Hotels 

Billiard and pool tables _ 

Bagatelle tables, etc 



50.00 
130.00 
285.00 
25.00 
215.00 
30.00 
30.00 
30.00 
100.00 
34.00 
150.00 
50.00 
16.00 
125.00 
15.00 



1!)11.] 



Document ^o. 5. 



25 



Statement l^Contimted. 



CABARRUS COUNTY— Continued. 

STATE TAXES — continued. 

Schedule B — continued. 

Bottling works 

Drug^st liquor license 

Near beer, etc 

Enlarging photographs 

Dealers in pistols 

Dealers in fireworks 

Cigarette dealers, retail 

Total Schedule B 

Schedule C. 

Marriage licenses 

Delinquents 

Double tax remitted to single ,. 

Total Schedule C 

Total Schedules B and C 

Total of general taxes. 

SPECIAL TAX FOR PENSION'S. 

Property. --- 

PoU 

Total taxes for pensions — 

Total State taxes, general and pension 

SCHOOL TAXES P.VYABLE TO COUNTY TREABT7REB. 

White polls, 2,953, ® $1.54 

Negro polls, 583,'® $1.54 

Railroad, telephone, etc., $859,221.. 

Bank stock, $269,556 

Building and loan association, $85,708 

Corporation excess, $560,355 

Lisud by white citizens, $5,732,673 

Listed by negro citizens, $145, 184 

From fines, penalties, etc 

Total school taxes 

COUNTY TAXES. 

County purposes 

Bridges and roads 

Special, school 

Total county taxes 

Total State, school and county taxes 



60.00 
75.00 

160.00 
30.00 
40.00 
15.00 

205.00 



192.00 
15.33 i 

488. 49 



$ 2,351.14 
424.56 



$ 4,550.70 

897.82 

1,547.14 

485.20 

154. 27 

1,008.64 

10,318.81 

261.33 

3,117.61 



$20,136.46 
22,958.99 
3, 109. 37 



26 



Document No. 5. 



[Session 



Statement 1 — Continued. 



CALDWELL COUNTY. 
J. M. Smith, Sheriff. 



Acres of land, 248.667.. $1,536,144 

Acres mineral, quarry. 1,223 

Town lots, 835 372,283 



Total valuation real estate.. 



Horses, 1.401 

Mules, 1,756 

Jacks and jennies, 36 

Goats, 42 

Cattle, 7,547 

Hogs, 5.440 

Sheep, 611 

Dogs, 218 

Bicycles, 49 

Value farming utfinsils 

Value tools of mechanics 

Value household and kitchen furniture.. 

Value of provisions 

Value of fire-arms 

Value scientific instruments 

Money on hand or on deposit 

Solvent credits 

Money investments, shares, etc 

Value cotton, in seed or lint 

Value tobacco, leaf or manufactured 

Value musical instruments 

Value plated and silverware 

Value watches and jewelry 

Goods, wares, merchandise 

Private banks — money, etc 

All other personal property whatsoever.. 



90.219 

123, 932 

1,100 

83 

95,684 

19, 769 

808 

1,741 

374 

23, 288 

9,067 

63, 745 

25, 402 

6,039 

1.384 

33, 192 

345,025 

3,090 

31,888 

20 

25, 803 

3,517 

9,796 

162, 234 

3,390 

309. 659 



Total valuation personal property 

Total valuation real and personal property — 



Income tax as certified by Corporation Commission 

Schedule B. 

Theaters 

Lawyers, physicians, etc 

Peddlers in clocks, stoves, etc 

Peddlers... 

Hotels -- 

Billiard and pool tables 

Bagatelle tables, etc 

Bottling works 

Dealers in pistols 

Cigarette dealers, retail 

Total Schedule B. 



Taz. 
40.00 
135.00 
25.00 
25.00 

1.25 
50.00 
10.00 

5.00 
40.00 

5.00 



189.46 

260. 25 

2.31 

.17 

200.94 

41.52 

1.70 

3.65 

.78 

48.90 

19.04 

133. 86 

53.36 

12.68 

2.90 

69.70 

724. 55 

6.49 

66.96 

.04 

54.19 

7.39 

20.57 

340. 70 

7.12 

650. 29 



911.] 



Document No. 5. 



27 



Statement 1 — Continued. 



CALDWELL COUNTY— CoMTixuED. 

STATE TAXES — Continued. 

Schedule C. 

[arriage licenses 

>oubie tax remitted to single 

Total Schedule C - 

Total Schedules B and C 

Total of general taxes 

SPECIAL TAX FOR PENSIONS. 

•roperty 

'oil 

Total taxes for pensions 

Total State taxes, general and pension.. 

SCHOOL TAXES PAYABLE TO COUNTY TREASC 

fhite polls. 2.544. (g, $1.50 

iegro polls, 216, @ 11.50 

Uilroad. telephone, etc., $243,134.71 

lank stock, $87.233.70 

JuildinK and loan a.ssociations, $17,183.... 

Corporation excess. $307,127.. 

Jsted by white citizens, $3,253,230 

jtoted by negro citizens, $47,628 

Total school taxes.. 

COUNTY TAXES. 

Cou nty purposes. 

Special, court house 

ipeclal 

Total county taxes 

Total State, school and county taxes 



$ 194. 00 
519.30 



$ 1,320,35 
336.60 



; 3,816.00 
391.50 
437.64 
157.02 
30.92 
552. 82 
5, 855. 81 
85.73 



$11,212.58 
3, 296. 29 
1,977.76 



i 



28 



DOCUMEXT Xo. 5. 



Statement 1 — Continued. 



495, 758 
47, 280 



44,307 
16,815 



CAMDEN COUNTY. 
C. G. Etheridge. Sheriff. 

STATE TAXES. 

Acres of land, 145,440 

Town lots, 138 -- 

Total valuation real estate 

Horses, 1,033 

Mules, 362 - 

Jacks and jennies, 5 

Goats, 35 --- 

Cattle, 3,130 -- -- 

Hogs, 5,732.. 

Sheep, 1,887 

Dogs, 71 

Bicycles, 17 

Value farming utensils 

Value tools of mechanics 

Value household and kitchen furniture 

Value of provisions — 

Value of fire-arms ,--- 

Value scientific instruments 

Money on hand or on deposit 

Solvent credits 

Money investments, shares, etc 

Value cotton, in seed or hnt... 

Value musical instruments 

Value plated and silverT^-are 

Value watches and jewelry. 

Goods, wares, merchandise 

All other personal property whatsoever 

Total valuation personal property 

Total valuation real and personal property 

Scheilule B. 



Lawyers, ph; 

Undertakers 

Total Schedule B 

Schedule C. 

M arriage licenses 

Total Schedule C. 

Total Schedules B and C 

Total of general taxes 



12,308 
10, 629 

1.750 

277 

24,521 

42, 107 

1,300 



1,615 
18,712 
33,580 



25.00 
10.00 



911.] 



Document No. 5. 



29 



Statement 1 — Continued, 



CAMDEX COrXTY—CoNTixcED. 
STATE TAXES — ointinucd. 

SPECIAL TAX FOR PENSIONS. 

'roperty - 

•oM - - 

Total taxes for pensions 

Total State taxes, general and pension... 

BCHOOL TAXES P.VYABLE TO COUNTY TREASURER. 

rhite polls. 524, @ $1.50 

regro polls. 298. ^ $1.50... 

tailroad, telephone, etc., $147,866.60.. _ 

tank stock, $989.55 

lorporation excess, $2,900 .-. 

isted by white citizens, $740.572 

leted by negro citizens, $56.406 - 

Total school taxes 

COUNTY TAXES. 

Jounty purposes 

perial for local schools 

pecial, smallpox 

ipecial, schools 

Total county taxes 

Total State, school and county taxes ___ 

s 

\ 



318.79 
98.64 



786. 00 

477.00 

266. 16 

1.78 

5.22 

1,333.03 

101.53 



S 2,607.77 
, 792. 12 
790.61 
597. 67 



30 



Document No. 5. 



Statement 1 — Continued. 



CARTERET COUNTY. 
S. P. Hancock, Sherifif. 



FATE TAXES. 



Acres of land, 207,163. 
Town lots, 1,872 



Total valuation real estate.. 



Horses, 1,805 

Mules, 218 

Goats, 89 , 

Cattle, 5,965. , 

Hogs, 8,918 

Sheep, 833 

Dogs, 247 

Bicycles. 27 

Value farming utensils 

Value tools of mechanics 

Value household and kitchen furniture.. 

Value of pro\T3ions 

Value of fire-arms 

Value scientific instruments 

Money on hand or on deposit 

Solvent credits 

Money investment, shares, etc 

Value cotton, in seed or lint 

Value musical instruments 

Value plated and silverware 

Value watches and jewelry 

Goods, wares, merchandise 

Private banks — money, etc 

All other personal property whatsoever.. 



$ 927,939 
678, 507 



Total valuation personal property.. 

Total valuation real and personal property 

•ome tax as certified by Corporation Comn 
Schedule B. 



64,668 
17, 145 



34, 775 
11.750 
889 
1,219 
203 
6,830 
2,805 
65,977 
1,140 
4.793 



17, 959 

64,830 

4.712 

2^ 

16.279 

1.570 

4.818 

108. 719 

5.229 

182.888 



{ 1,948.67 
1,424.86 



135. 80 
36.00 



14.34 

5.84 

138. 55 

2.39 

10.07 

1.43 

37.71 

136. 14 

9.90 

.48 

34.19 

3.30 

10.12 

228.31 

10.98 



Traveling theatrical companies- 
Lawyers, physicians, etc 

Coal Dealers 

Undertakers 

Peddlers in clocks, stoves, etc... 

Hotels 

Dealers in fireworks 

Cigarette dealers, retail 



10.00 
90.00 
10.00 
15.00 
75.00 
134.00 
10.00 
25.00 



Total Schedule B. 



1911.] 



Document No. 5. 



31 



Statement 1 — Continued. 



CARTERET COUNTY— CoN-xixrtsD. 

STATE TAXES — continued. 

Schedule C. 

larriage licenses 1... 


$ 112.00 


$ 112.00 






• 










% 890.66 
260. 28 












SPECIAL T.\X FOR PENSIONS. 




Poll ... 








Total taxes for pensions 

Total State taxes, general and pension 


$2,788.50 
465.00 
416.06 
98.90 
9.63 
3, 852. 69 
155.20 


1.1.50.94 
S 6,340.92 


SCHOOL TAXES P.ITABLE TO COCNTV TRE.\SCREB. 

White polls, 1,859, ^ $1.50 








Railroad, telephone, etc., $231.146 




Bank stock, $54,948 




















Total school taxes 


$ 7,099.72 
2,098.41 
5,036.20 
4,062.96 


7, 786. 07 










3peciiil. court-house 

Special, schools 














Total State, school and county taxes 


$ 32,424.28 



32 



DoCUJIEXT No. 



Statement 1 — Continued. 



CASWELL COUNTY. 
T. X. Fitch, Slicriff. 



Acres of land, 260,880 

Acres mineral, quarry 

Town lots, 228- 

Total valuation real estate 

Horses, 2,096.. % 153.336 

Mules, 1,019.... ., 82,389 

Jacks and jennies, 2 

Goats, 19 

Cattle, 3,713 52,264 

Hogs, 6,093 --- 20,832 

Sheep. 269 --- 

Dogs. 160 - - 

Bicycles, 13 

Value farming utensils 

Value tools of mechanics j 

Value household and kitchen furniture 33,929 

Value of pro\isions 16,020 

Value of fire-arms 5,641 

Value scientific instruments 716 

Money on hand or on deposit 66,950 

Solvent credits 240,154 

Money investments, shares, etc 7,900 

Value cotton, in seed or lint 305 

Value tobacco, leaf or manufactured. _ 4,034 

Value turpentine, rosin and tar 142 

Value musical instruments 9,889 

Value plated and silvern-are 2,054 

Value watches and jewelry ._ 6,913 

Goods, wares, merchandise 59,515 

Private banks — money, etc ._ 61,819 

All other personal property whatsoever.. 71,626 

Total valuation personal property 

Total valuation real and personal property 

Income tax as certified by Corporation Commission.. 

Schedule B. 

Circus or menagerie 

Lawyers, physicians, etc 

Horse dealers.. 

Livery stabels 

Hotels 

Near beer , 

Enlarging photographs. 

Dealers in fireworks _ 

Cigarette dealers, retail 

Public ferries, etc 



i 2,241.20 
1.26 
170.32 



15.00 
60.00 
25.00 
2.00 
2.25 
60.00 
10.00 
10.00 
20.00 
9.77 



Total Schedule B. 



1911.] 



Document Xo. 5. 



33 



Statement 1 — Continued. 



CASWELL COUNTY— Continued. 

STATE TAXES — COntin U€(l. 

Schedule C. 

Marriage licenses 

Total Schedule C 

Total Schedules B and C 

Total of general taxes 

SPECIAL TAX. FOR PENSIONS. 

Property... 

Poll 

Total taxes for pensions 

Total State taxes, general and pension 

SCHOOL T.VXES PAY-\BLE TO COU.VTY TRE.^SURER 

White polls. 1,077, © $1.65 

Negro polls, 894, @ S1.65 

Railroad, telephone, etc.. J374,299 

Bank stock, $35,486 

Listed by white citisens, S1.917, 018 

Listed by negro citizens, $159,621 

Total school taxes 

COUNTY TAXES. 

County purpo.ses 

Bridges and roads 

Special, schools 

Total county taxes 

Total State, school and county taxes 



$ 830. 65 
236. 52 



1.087.17 
S 5,077.44 



% 1,777.05 

1.475.10 

673, 74 

63.87 

3,450.62 

287. 32 



$11,387,33 
2,486.42 
3, 364. 01 



-Part 2 



34 



Document No. 5. 



Statement 1 — Continued. 



CATAWBA COUNTY. 
J. S. Leonard, Sheriff. 



Acres of land. 2.51.776 

AcrQp mineral, quarry, 146-. 
Town lots, 2, 101 



Total valuation real estate.. 



Horses, 3,364 $ 

Mules. 2, 149 

Jacks and jennies. 12 

Goats, 104 

Cattle, 9, 132.. 

Hogs, 7,794.. 

Sheep, 387 j 

Dogs, 154 ..' 

Bicycles, 174 

Value farming utensils 

Value tools of mechanics 

Value household and kitchen furniture 

Value of provisions 

Value of fire-arms 

Value scientific instruments 

Money on hand or on deposit 

Solvent credits 

Value cotton, in seed or lint 

Value tobacco, leaf or manufactured _ 

Value brandy and whiskey 

Value musical instruments 

Value plated and silverware 

Value watches and jewelry. 

Goods, wares, merchandise... 

Seines, nets, boats ^nd other fishing apparatus 
All other personal property whatsoever 



Total valuation personal property 

Total valuation real and personal property ' 

Income tax aa certified by Corporation Commission.. 
Scheriule B. 



225, 617 
147, 846 



108, 532 

30,219 

405 



1,317 

57, 114 

10, 537 

131,493 

40, 392 

8,162 

3,441 

50, 429 

788, 992 

63, 957 

1 

35 

55,925 j 

3,770 

20,520 

276,016 

112 

484,406 



Total Value. ! Tax. Total Tax 



% 4, 104. 69 

1.41 

2,024.91 



473.80 
310,48 



63.46 

.85 

6.65 

2.77 

119.94 

22.13 

276. 14 

84.82 

17.14 

7.23 

105,90 

.656.88 

113.31 

.07 

117.44 

7.92 

43.09 

579. 63 



.23 



Traveling theatrical 
Circus or menagerie. 
Lawyers, physicians 
Lightning-rod agents... 

Bagatelle tables, etc 

Bottling works 

Near beer... 

Cigarette dealers, retail 



etc.. 



28.00 
100.00 
20.00 
50.00 
10.00 
10.00 
20.00 
20.00 



Total Schedule B., 



11»11.] 



Document 'No. 5. 



35 



Statement 1 — Contimied. 



CATAWBA COUNTY— Continued. 

STATE TAXES — Continued. 

Schedule C. 

Marriage licenses 

Total Schedule C— - - 

Total Schedule B and C— 

Total of general taxes 

SPECIAL TAX FOR PENSIONS. 

Property 

Poll 

Total taxes for pensions 

Total State taxes, general and jwnsion 

SCHOOL TAXES PAYABLE TO COUNTY TRE.ASURER. 

White polls. 3,515. (6, $1.50.-. - 

Negro polls, 418, fe $1.50 , 

Railroad, telephone, etc., J809.955 

Bank stock, $370.761 

Building and loan associations, $87,968 

Corporation excess, $259,637 

Listed by white citizens, $5.339,910 

listed by negro citizens, $82,787 

Total school taxes 

COUNTY TAXES. 

County purposes 

Special, schools 

Total county taxes 

Total State, school and county taxes 



$ 2, 169. 08 
471.96 



t 5,272.50 
627,00 

1,457,92 
667.37 
158.34 
467.34 

9,611.84 
149. 02 



tl5, 947. 34 
6,255.92 



36 



Document No. 5. 



[Session 



Statement 1 — Continued. 



CHATHAM COUNTY. 
J. J. Jenkins. Sheriff. 

STATE TAXES. 



Acres of land, 436.954.. 

Acres manufacturing properties outside towns.. 

Acres mineral, quarry 

Town lots...- 



Total valuatic 



I estate. 



Horses, 2,435 

Mules, 3,448 

Jacks and jennies, 38 

Goats, 163 

Cattle, 10,100 

Hogs, 13,856. 

Sheep, 4,872 .--- 

Dogs, 136 

Bicycles, 29 

Value farming utensils.. 

Value tools of mechanics.... . 

Value household and kitchen furniture 

Value of provisions 

Value of fire-arms 

Value scientific instruments 

Money on hand or on deposit 

Solvent credits 

Money investments, shares, etc 

Value cotton, in seed or lint... 

Value tobacco, leaf or manufactured 

Value musical instruments 

Value plated and silverware 

Value watches and jewelry 

Goods, wares, merchandise 

Private banks — money, etc 

Seines, nets, boats and other fishing apparatus. 
All other personal property whatsoever 



S2, 165, 056 
150, 100 
18, 172 
312,779 



179,969 
291,670 



106, 296 
38, 182 
6,440 
920 
191 
49. 954 
6,597 
84,595 
47, 520 



58, 525 

303. 230 

53, 507 

32,007 

31 

25, 102 

11,847 

8,847 

180,045 

45, 154 

6 

284, 743 



Total valuation personal property 

Total valuation real and personal property. 



Income tax as certified by Corporation Co 

Schedule B. 

Lawyers, physicians, etc 

Retail dealers in coffins. 

Livery-stables 

Itinerant salesmen 

Hotels 

Bagatelle tables, etc 

Dealers in fireworks 

Cigarette dealers, retail 

Total Schedule B.. 



t 4, 546. 62 
315.21 
38.16 
656.83 



377.94 

612.51 

5.46 



104.90 
13.85 

177. 64 
99.79 
18.04 
2.02 

112.91 

636.79 

112.36 
67.22 
.06 
52.72 
24.88 
18.58 

378. 09 

94.82 

.01 

597. 96 



125.00 
35.00 
21.00 
100.00 
7.00 
5.00 
5.00 
25.00 



mil.] 



Document Xo. 5. 



37 



Statement 1 — Continued. 



CHATHAM COUNTY— Continued. 
Schedule C. 


i 204.00 
28.22 


S 232. 22 












Total Schedule C 










Total Schedules B and C ... 


X 1,789.56 
399.24 












SPECUL T.VX FOH PENSIONS. 

Property 




Poll 










S 3.565.50 

1.425.00 

1,344.73 

93.51 

9.29 

7.577.17 

472.22 


2.188.80 






S 12 180.28 






White polls. 2,377. @ $1.50 




Negro polls, 950 © $1.50 








Bank stock. $51,953.17 




Corporation excess. $o, 160. 




Listed by white citizens. $4.209.540 




Listed by negro citizens. $262.346 ._ 










$13,750.96 
7,158.32 
1,882.25 


14,487.42 






COUNTY TAXES. 






















22,791.53 






t 49,459.23 





I 



38 



Document No. 5. 



[Session 



Statement 1 — Continued. 



CHEROKEE COUNTY. 
A. B. Dickey, Sheriff. 



Acres of land, 266.564 

Acres mineral, quarry, 720-. 
Town lots, 854 



Total valuation real estate.. 



Horses, 968 

Mules, 1,018- 

Jacks and jennies, 31--'. 

Goats, 36 --- 

Cattle, 9,045 

Hogs, 8,773 

Sheep, 5,509 

Dogs, 115- 

Bicycles, 5- 

Value farming utensils 

Value tools of mechanics 

Value household and kitchen furniture.. 

'. of provisions- 

! of fire-arms 

' scientific instruments 

Money on hand or on deposit 

Solvent credits 

Money investment, shares, etc 

Value tobacco, leaf or manufactured 

Value brandy and whiskey 

Value musical instruments 

Value plated and silverware- 

Value watches and jewelry 

Goods, wares, merchandise 

Private banks — money, etc 

All other personal property whatsoever-. 



Valu 
Valu 
Valu 



Total valuation personal property- --- 

Total valuation real and personal property 
^ome tax as certified by Corporatio 



Schedule B. 

Theaters.- 

Lawyers, physicians, etc 

Coal dealers 

Undertakers 

Dealers in second-hand clothing 

Live 



Hotels 

Slot machines with fixed returns.. 

Dealers in pistols 

Dealers in fireworks 

Cigarette dealers, i%tail 




60,652 

82, 891 

1.911 

67 

116,763 

15.278 

7,485 

1,211 

36 

10, 282 

3,411 

54,944 

12, 499 

5,914 

1.029 

128,329 

84,510 

100.810 

6 

25 

14, 996 

1,137 

22,258 

141,016 

1,100 

65,193 



t 2, 604. 04 
14.92 
732.22 



127. 37 

174.07 

4.01 



15.72 

2.94 

.08 

21.60 

7.16 

115.38 

26.29 

11.98 

2.16 

269.48 

177.47 

211. 70 

.01 

.01 

30.65 

2.39 

46.74 

296.13 

2.31 

136. 91 



Tax. 

7.50 
165.00 
20.00 

5.00 

5.00 
14.00 
20.00 

1.50 
20.00 
10.00 
15.00 



Total Schedule B. 



11)11.] 



Document Xo. 5. 



39 



Statement 1 — Continued. 



CHEROKEE COUNTY— Contimed. 

STATE TAXES— ro«/i«Ufrf. 

Schedule C. 

Marriage licenses _ 

Double tax remitted to single 


S 130.00 
606.29 


$ 736. 29 






















1 








S 1,011.43 
211.44 


$ 6 445.45 






Poll 








Total taxes for pensions 


$3,026,88 
40.02 
2,030.32 
213. 18 
228.39 
6.511.80 
62.45 
701.10 


1,222.87 


Total State taxes, general and pension 


$ 7,668.32 


White polls, 1,739, g, $1.74 

Negro polls, 23, fe $1.74 

Railroad, telephone, etc., $792,431.37 




Bank .stock, $81,994.04 




Corporation excess, $87,846.40 








From fines, penalties, etc 






t 9,120.03 
1,018.64 
6, 029, 15 
7,702.63 












Poor 








Special, Roads 




















t 44.382.00 





40 



DuCUMEXT ^O. 5. 



Statement 1 — Continued. 



CHOWAN COUNTY. 



Acres of land, 106.877. 
Town lots, 777 



Total valuation real estate 

Horses. 1.066 

Mules. 811 

Jacks and jennies. 1 _ 

Goats. 310 

Cattle. 2,634 .•_- 

Hogs, 11.897 

Sheep, 669 

Dogs, 73 - 

Bicycles. 21 

Value farming utensils 

Value tools of mechanics 

Value household and kitchen furniture 

Value of provisions,..; 

Value of fire-arms 

Value scientific instruments 

Money on hand or on deposit ._- 

Solvent credits 

Money investments, shares, etc 

Value cotton, in seed or lint 

Value musical instruments 

Value plated and silverware 

Value watches and jewelry 

Goods, wares, merchandise 

Seines, nets, boats and other fishing apparatu 
All other personal property whatsoever 



Total vuluulion personal property... 

Total valuation real and personal property 
Income tax as certified by Corporatio 
Schedule B. 



Traveling theatrical companies.. 

Circus or menagerie 

Lawyers, physicians, etc 

Coal dealers 

Undertakers _ 

Horse dealers 

Bicycle dealers 



Hotels 

Billiard and pool tables.. 

Bottling works 

Near beer, etc 

Dealers in fireworks 

Cigarette dealers, retail.. 



i 


792,011 




529.475 


s 


50. 677 




51.354 




100 




160 




15.002 




13,655 



10,902 
2,063 
60,832 
18,748 
3,947 
381 
48. 687 
379, 230 
39,000 
24,451 
17, 253 
2,075 
6.943 
85,135 
17,726 
76,564 



S 1,663.22 
1,111.90 



106.42 
107.84 



30.00 
210.00 
(10.00 

in. 00 

10.00 

100.00 

5.00 

5.50 

11.00 
100.00 I 

20.00 
100.00 

30.00 

20.00 



127. 75 
39.37 



102. 24 

796. 38 
81.90 
51.35 
36.23 
4.36 
14.58 

178. 78 
37.22 

160. 79 



Total Schedule B. 



1911.] 



Document jSTo. 5. 



41 



Statement 1 — Continued. 



CHOWA N COUXTY-CoxTiM-ED. 

STATE TAXES-OT«(inued. 

Schedule C. 

tfarriage hcenses 

Delinquents 


$ 120.00 

.48 

2.28 

219.33 


$ 342.09 




Double tax remitted to single. 
















t 899.00 
204.72 


$ 1.083.59 




$ 6 043 22 






Poll 








Total taxes for pensions - - _ 

Total State taxes, general and pension 


$ 1,366.50 

1,192.50 

476,81 

175.04 

6.56 

161.35 

3,601.46 

444.06 

192.42 


1,103.72 
$ 7.146.94 


White polls. 911, g. $1.50 




Negro polls. 795, ^. $1.50 

Railroad, telephone, etc., $264.893.07 




Bank stock, $97,244.09 








Corp.,ration excess. $89,638 




Listed bv white citizens, $2,000,809 








From fines, penalties, etc 






17,729.09 

228.81 

4,375.00 








bounty purposes... 

Special, schools 

Special, roads 























42 



Document No. 5. 



Statement 1 — Continued. 



CLAY COUNTY. 
J. W. Alexander, Sheriff. 

ST.\TE T.^XES. 



Acres of land, 155,265.- 

Acres mineral, quarry, 10,290.. 
Town lots, 57 



, 496.. 



Ho 

Mules, 467. 

Jacks and jennies, 17 

Goats, 27 

Cattle. 3,270 

Hogs, 4,049 

Sheep, 4,462 

Dogs, 10 

Bicycles, 1 

Value farming utensils 

Value tools of mechanics 

Value household and kitchen furnitu 

Value of pro\'isions 

Value of fire-arms 

Value scienti6c instruments 

Money on hand or on deposit 



Solv 



edits 



261. S55 
11.209 
12.505 



30.194 
33,360 
1,010 
24 
35, 676 
5.531 
4.462 



7,566 
7,949 



4,267 
33.011 

1.725 
6 

2.271 
39 

1.140 
14.213 

1,175 
12, 992 



Money investments, shares, etc 

Value tobacco, leaf or manufactured 

Value musical instruments...' 

Value plated and silverware 

Value watches and jewelry 

Goods, wares, merchandise 

Private banks — money, etc 

All other personal property whatsoever 

Total valuation personal property 

Total valuation real and personal property. 

Schedule B. 

Lawyers, physicians, etc 

Hotels 

Total Schedule B 

Schedule C. 

M arri age licenses 

Delinquents 

Double tax 

Total Schedule C 

Total Schedules B and C 

Total of general taxes 



28.00 
17.58 
26.08 



11)11.] 



Doci'jrEXT N^o. 5. 



43 



Statement 1 — Continued. 



CLAY COUNTY— CoNTlNCEi 

STATE TAXES — continued. 

SPECIAL TAX FOR PENSIONS. 



Property 
Poll 



Total taxes for pensions _._ 

Total State taxes, general and pension.. 



SCHOOL TAXES PAYABLE TO 



TRE.\St:RER. 



White polls, 488. ® $1.50 

Negro polls, 14, @ 51.50.... _. 

Listed b.v white citizens, $684,811. 
Listed by negro citizens. $2,560. .. 



Total school ta 



COUNTY TAXES. 



County purposes.. 
Bridges and roads 
Special, schools... 
Special, roads 



Total county taxes 

Total State, school and county taxes.. 



274. 95 
60.24 



732.00 
21.00 
1,232.1 
4.61 



t 1,817.54 

2,405.80 

743. 86 

1.374.74 



44 



DoCUilENT No. 5. 



Statement 1 — Continued. 



CLEVELAND COUNTY. 

D. D. WiLKlNS. Sheriff. 

ST.\TE TAXES. 



Acres of land. 277.105 

Acres minerat, quarry 

Town lots, 1,706-. 

Total valuation real estate 

Horses, 1,650 - - 

Mules, 3,977.-- 

Jacks and jennies, 6 

Goats, 9 

Cattle. 9.145 -- 

Hogs, 6,506 

Sheep, 161 

Dogs, 28 - 

Bicycles, 64-- 

^'alue farming utensils 

Value tools of mechanics 

Value household and kitchen furniture 

Value of provisions 

Value of firearms .' 

Value scientific instruments 

Money on hand or on deposit 

Solvent credits 

Money investments, shares, etc 

Value cotton, in seed or lint 

Value musical instruments 

Value plated and silverware 

Value watches and jewelry — 

Goods, wares, merchandise 

All other personal property whatsoever 

Total valuation personal property 

Total valuation real and personal property 

Schedule B. 



$3,154,006 

2,750 

987, 091 



125,412 
347, 457 



116,979 

34,050 

1 

3,2 

856 

56,457 

7.092 

137, 655 

79, 306 

8,752 

2,256 

35, 727 

771,241 

58, 938 

105, 262 

57,750 

1,705 

15,511 

421,791 

259. 830 



$ 6, 623. 41 
5.78 
2, 072. 1 



263. 37 
729. 65 



245. 66 
71.51 



Theaters-- 

Traveling theatrical companies.. 

Lawyers, physicians, etc 

Coal dealers 

Undertakers 

Horse dealers 

Livery stables 

Peddlers 

Hotels 

Billiard and pool tables 

Bottling works 

Cigarette dealers, retail 

Total .Schedule B 



t 6,791,626 

Tax. 

% 25.00 

77.00 

200.00 
20.00 
10.00 

100.00 
30.00 
25.00 
15.00 
25.00 
40.00 
45.00 



6.78 

1. 

118.56 

14.89 

289. 07 

166. 54 

18.38 

4.74 

75.03 

1,169.61 

123. 77 

221.05 

121.28 

3.58 

32.57 

885. 76 

545. 64 



1911.] 



Document No. 5. 



43 



Statement 1 — Continued. 



CLE\'ELAND COUNTY— Coxtinved. 

STATE TAXES — continued. 
Schedule C. 


$ 208, 00 














Total Schedule C 




i 208,00 










$2,716,65 
476,04 








Total of general taxes - 

SPECIAL TAX FOR PENSIONS. 


S 15.032.42 


Poll - 








Total taxes for pensions 


$5,379,90 
887.96 
1,663.01 
418.75 
84.36 
11,935,07 
289.86 


3.192.69 


Total State taxes, general and pension 


S 18.275.11 






Negro polls. 562, (e, $1.58 




Railroad, telephone, etc.. $923.885.35 

Bank stock, $232,628, 12 








LiBted by white citizens, $6,630,594 . 






















COrNTY TAXES, 




Poor 










3.395.81 
22,254.92 




special, taxes for schools 


















Total State, school and countv taxes 




1 





46 



Document No. 5. 



Statement 1 — Continued. 



COLUMBUS COUNTY. 
J. T. Best, Sheriff. 



Acres of land, 482.661. 

Acres mineral, quarry. 5.939-. 
Town lots. 1. 105 



Total valuation real estate.. 



Horses, 963 

Mules, 2,430 -- 

Jacks and jennies, 9 

Goats, 3,085-.^ 

Cattle, 6,477 

Hogs. 32.959 

Sheep. 3.962 _ --- 

Bicycles, 214 

Value farming utensils 

Value tools of mechanics 

Value household and kitchen furniture 

Value of provisions 

Value of fire-arms 

Value scientific instruments 

Money on hand or on deposit 

Solvent credits 

Money investments, shares, etc 

Value cotton, in seed or lint- 

Value tobacco, leaf or manufactured 

Value turpentine, rosin and tar 

Value brandy and whiskey 

Value musical instruments 

Value plated and silverware 

Value watches and jewelry 

Goods, wares, merchandise 

Private banks — money, etc 

Seines, nets, boats and other fishing apparatus.. 
All other personal property whatsoever,. 



$2,357,417 
58.045 
484.094 



68.435 

213. 556 

265 

1.620 

60, 340 

36. 895 

3,956 

2.584 

22, 688 

17,884 

127,013 

28,859 

12, 195 

2,875 

76,249 

482, 826 

750 

1,132 



15, 729 

253, 207 

9,992 



Total valuation personal property 

Total valuation real and personal property 

Income tax as certified by Corporation Commission.. 
Schedule B. 



Theaters 

Traveling theatrical companies. 

Circus or menagerie 

Lawyers, physicians, etc 

Real-estate agents 

Horse dealers 

Livery-stables 

Peddlers 

Hotels 

Billiard and pool tables. 

Bagatelle tables, etc 



t 4, 950. 58 

121.89 

1.016.60 



; 143. 71 

448.47 

.56 

3.40 

126. 71 

77.48 

8.30 

5.43 

47.64 

37.56 

266.73 

60.60 

25.61 

6.04 

160.12 

1,013.93 

1.58 



.67 

.03 

80.52 

6.47 

33.03 

531. 73 

20.98 

1.13 

1.403.83 



17.50 
15.00 
50.00 

195.00 
50.00 

225.00 
13.00 
50.00 
8.75 
25.00 
10.00 



1911.] 



Document Xo. 5. 



47 



Statement 1 — Continued. 



f 



COLUMBUS COUNTY— CoNTiN 

STATE TAXES — continued. 
Schedule B — continued. 



Bottling works $ 

Dealers in pistols 

Dealers in fireworks 

Cigarette dealers, retail 

Public ferries, etc _ 



5.00 
40.00 
55.00 
45.00 

1.50 



Total Schedule B.. 



Marriage licenses % 237.00 

Double tax remitted to single _ 758. 07 



Total Schedule C... 

Total Schedules B and C. 
Total of general taxes 



Property. 
PoU 



Total taxes for pensions 

Total State taxes, general and pension.. 



S 2,019.76 
467. 16 



SCHOOL TAXES PAYABLE TO COUNTY TRE.\SURER 



White polls, 2,830, ® J1.59 

Negro polls, 1,063. @ 11.59 

Railroad, telephone, etc., $2,437,172.... 

^ank stock. 1109,028 

Building and loan associations, S2, 990.. 

'Corporation excess, 191,637 

Cisted by white citizens, $4,709,432 

-Jat*d by negro citizens, $339,070 



Total school taxes.. 



192.44 

9, 889. 81 

713. 94 



COr.VTY TAXE 



Total county taxes 

Total State, school and county taxes.. 



$20,232.30 
8,858.13 
12. 948. 03 



Document ~No. 5. 



Statement 1 — Continued. 



CRAVEN COUNTY. 
J. \V. BiDDLE. Sheriff. 

STATE TAXES. 



Acres of land. 398.417 1 SI. 739, 828 

Acres manufacturing properties outside towns, 

4,345 - - - ---, 4,100 

Acres mineral, quarry. -| 232, 408 

Town lots, 3.941 3,120,755 



Total valuation real estate. 



Horses. 1.650 i 

Mules. 868 

Jacks and jennies. 4. 

Goats. 411 -- - 

Cattle. 5.620 

Hogs. 12.664 

Sheep. 829..- 

Dogs, 106 -- 

Bicycles, 255 

Value farming utensils 

Value tools of mechanics 

Value household and kitchen furniture.- 

Value of provisions 

Value of fire-arms 

Value scientific instruments 1 

Money on hand or on deposit.. 

Solvent credits 

Money investments, shares, etc 

Value cotton, in seed or lint 

Value turpentine, rosin and tar 

Value brandy and whiskey 

Value musical instruments 

Value plated and silverware 

Value watches and jewelry 

Goods, wares, merchandise 

Private banks — money, etc 

■''eines. nets, boats and other fishing apparatus 
All other personal property whatsoever 



51,433 

14,828 

845 

683 

1,956 

15, 034 

4,477 

150, 278 

9,537 

6.684 

2,677 

23, 923 

553, 556 

1,315 

30 

5 

25 

33, 494 

6,318 

31,658 

346, 489 

1,370 

15, 873 

308,045 



Total valuation personal property 

Total valuation real and personal property 



Income tax as certified by Corporation Commission. 

Schedule B. 

Traveling theatrical companies 

Lawyers, physicians, etc 

Real-estate agents 

Undertakers 

Horse dealers 

Livery stables 

Hotels .- 

Billiard and pool tables 

Bagatelle tables, etc 

Bottling works -- 



i 3,653,64 

8.61 

488.06 

6,553.58 



200. 13 

127. 18 

.54 

1.08 

108.00 

31.14 

1.77 

1.43 

4.11 

31.67 

9.40 

315.58 

20.03 

14.04 

5.62 

50.24 

1, 162. 47 

2.76 

.06 

.01 

.05 

70.34 

13.27 

66.48 

727.63 



145.00 

210.00 
30.00 
20.00 
75.00 
3.50 
43.50 

225.00 
20.00 

120.00 



33.33 



1011.] 



DocniEXT ISTo. 5. 



49 



Statement 1 — Continued. 



CRAVEN COUNTY— Continued. 
STATE T.\XES — continued. 
Schedule B — continued. 



Meat packing houses 

Druggist liquor license.. 

Near beer 

Dealers in fireworks 

Cigarette dealers, retail. 



Total Schedule B. 



Marriage licenses _. _ _ __ _ i S 

Double tax '"" 



Total Schedule C 

Total Schedules B and C. 
Total of general taxes 

SPECIAL TAX 



Property. 
Poll 



Total taxes for pensions 

Total State taxes, general and pension. 



TAXES PAYABLE TO ( 



Whii,- pr,ll9, 2.013. fe J1.50 

.N'egro polls, 2.170, @ tl.50 

lUilroarl. telephone, etc., $1,123,699 

iBank stock, $375.085 

Building and loan associations. $94.552.. 

Corporation excess, $387,705 

iLtated by white citizens, $6,117.412 

rLtoled by negro citizens. $71.684 



Total school taxes.. 



COITNTT TAXE8. 



|i^0lmty purposes . 

Peclal, county 

'pecial, roads 

■ peclal, schools ... 
.peclal, fence 



Total county taxes 

Total State, school and county taxes., 

4 Part 2 



100,00 I 
25.00 \ 
60.00 
40.00 

220.00 



234.00 
535.42 i 



$ 2, 733. 74 
501.96 J 



$3,019.50 

3,255,00 

2,022,66 i 

675. IS I 

170.19 I 

697.87 ' 

11,011.34 

1.290.31 



$24,136.49 
8,815,29 ! 





6.427.89 

1,282.26 

721.02 






41,362.95 


$ 84,009.87 



50 



Document Xo. 5. 



[Session 



Statement 1 — Continued. 



CUMBERLAND COUNTY. 

N. A. WATSON, Sheriff. 



Acres of land, 512.573 - -. $2,754,651 

Acres manufacturing projwrties outside towns, 

10,000 _ - I 8,605 

Acres mineral, quarry, 1,070 - .._ 4,775 

Town lots. 2,429 --- 1 1,791,962 



Total valuation real estate.. 



Borses. 1,460 S 

Mules, 2,928 -I 

Jacks and jennies, 1 

Goats, 2.380 --- - 

Cattle, 7,258 —I 

Hogs. 25,336 .-- -- - 

Sheep. 2.109 

Dogs. 14 -- j 

Bicycles. 171 ■ 

Value farming utensils 

Value tools of mechanics. j 

Value household and kitchen furniture 

Value of provisions.-- 

Value of fire-arms 

Value scientific instruments 

Money on hand or on deposit 

Solvent credits 

Money investments, shares, etc 

Value cotton, in seed or lint 

Value tobacco, leaf or manufactured 

Value turpentine, rosio and tar 

Value musical instruments 

Value plated and silverware. 

Value watches and jewelry 

Goods, wares, merchandise — 

Privats banks — money, etc 

All other personal property whatsoever 



Total valuation personal property. 



Total valuation real and personal property 
Income tax as certified by Corporation Commission 
Schedule B. 



107.512 

246.733 

65 

1.953 

70. 973 

36. 684 

2.210 

65 

1,370 

21,502 

5,905 

164,016 

46,517 

10,536 

2,097 

44,289 

626, 347 

950 

57,060 

29 

1,704 

44,507 I 

8,401 

16,588 j 

285,912 I 

420 
321,892 



18.07 
10.03 

3.763.12 



518. 14 

.14 

4.10 

149.04 

77.04 

4.64 

.14 

2.88 

45.15 

12.40 

344.43 

. 97.69 

22.12 

4.41 

93.01 

1,315.3 

2.00 

119.83 I 



17.64 
34.83 
600.41 



Theaters 

Traveling theatrical companies. 

Orcus or menagerie 

Moving pictures 

Magic lanterns 

Lawyers, physicians, etc 

Undertakers 

Horse dealers 

Bicycle dealers 

Commission merchants, etc 

Livery stables 



25.00 
40.00 

335.00 ' 
55.00 j 
6.50 ' 

215.00 
20. (K) 
75.00 
10.00 
50.00 
12.50 



lOll.] 



Document No. 5. 



51 



Statement 1 — Continued. 



CUMBERL.^XD COUNTY— Continue 

STATE TAXES — Continued. 

Schedule B — continued. 



Feather renovators $ 10.00 

Peddlers | 22.83 

Billiard and pool tables _ 125.00 

Bottling works.... .__ 60.00 

Meat packing houses 100.00 

Dealers in pistols 6O00 

Dealers in fireworks _ 20.00 

Cigarette dealers, retail 122.50 



Total Schedule B.. 



Schedule C. 

Marriage licenses i S 

Double tax 



Total Schedule C 

Total Schedules B and C. 
Total of general taxes 



SPECIAL TAX FOR PENSIONS. 



Property 
PoU 



Total taxes for pensions 

Total Stat€ taxes, general and [>ension.. 



SCHOOL TAXES PAYABLE TO COUNTY TREASURER. 



White polls, 2,913, 6 $1.50 

Negro polls, 1,356, @ $1.50 

Dogs, 10, (e, $1 - 

Railroad, telephone, etc., $2,096,2U 

Bank stock, $232,407 

Building and loan assdciations, $40,178.. 

Corporation excess, $240,054.. _ 

Listed by white citizens, $6,243,343 

Listed by negro citizens, $442,887 



Tot&l school taxes.. 



County purpo.sc8.-. 

Bonds 

Bridges and roads.. 

Special, fence 

Special, schools 



COUNTY TAXE 



Total county taxes 

Total State, school and county ta 



$2,674.49 
512.28 



$4,369.50 

2,034.00 

10.00 

3,773.18 

418.33 

72.32 

432.09 

11,238.02 

797. 19 



$23,755.22 
10,953.24 
9,516.41 
2,429.28 
14,056.81 



52 



Document No. 5. 



Statement 1 — Continued. 



CURRITUCK COUNTY. 

JoBN E. Barnard, Sheriff. 

STATE TAX 



Acres of land. 136, 048^ 
Town lots.-- -- 



Total valuation real estate 

Horses, 1.352 

Mules. 408 

Jacks and jennies. 2 

Goats, 177 - 

Cattle. 4.473 

Hogs, 11,952 

Sheep, 2,238-— 

Dogs, 125 

Bicycles, 17 

Value farming utensils 

Value tools of mechanics 

Value household and kitchen furniture 

Value of pro\'isions 

Value of fire-arms 

Value scientific instruments.- - _, 

Money on hand or on deposit 

Solvent credits 

Money investments, shares, etc 

Value plated and silverware - -.. 

Value watches and jewelry 

Goods, wares, merchandise 

Private banks — money, etc 

Seines, nets, boats and other fishing apparatus 
All other personal property whatsoever--- 




Total valuation personal property 

Total valuation real and personal property. 
Schedule B. 



Lawyers, phy 

Undertakers 

Horse dealers 

Livery stables 

Lightning rod agents 
Hotels 

Total Schedule B 



1011.] 



Document No. 



53 



Statement 1 — Continued. 



CURRITUCK COUNTY— CoNTiJTDED. 

STATE TAXES — continued. 

Schedule C. 

Marriage licenses 

Double tax remitted to single 

Total Schedule C... 

Total Schedules B and C 

Total of general taxes 

SPECIAL TAX FOR PEKSIONS. 

Property 

Poll 

Total taxes for pensions.. 

Total State taxes, general and pension 

SCHOOL TAXES PAYABLE TO COUNTY TREASURER. 

White polls, 902, @ SI. 50 

Negro polU, 430, @ $1.50 

Railroad, telephone, etc., J180, 133.37 

Bank stock, $255.72 

Corporation excess, $15,354 1 

List<-d by white citizens, $1,431.529 

Listed by negro citizens, $102.377 

Total school taxes 

COUNTY TAXES. 

County purposes 

Bridges and roads 

Special, schools... ,. 

Total county taxes '... 

Total State, school and county taxes 



$ 58.00 

15.17 



$ 613.56 

159.84 



$ 1,353.00 
645.00 
324.24 
.46 
27.64 
2,576.75 
184.28 



$4,728.66 
2,594.47 
5, 009. 65 



54 



Document No. 5. 



[Session 



Statement 1 — Continued. 



DARE COUNTY. 
J. D. Hatman. Sheriff. 



Acres of land, 241, 150.. - 

Town lots, 211 

Total valuation real estate 

Horses, 644 

Mules, 25 - - 

Goats, 4 

Cattle, 2, 106 

Hogs, 1,985 

Sheep, 789 

Dogs, 71 

Bicycles, 11 

Value farming utensils 

Value tools of mechanics 

Value household and kitchen furniture 

Value of provisions 

Value of fire-arms 

Value scientific instruments 

Money on hand or on deposit 

Solvent credits 

Money investments, shares, etc 

Value brandy and whiskey 

Value musical instruments... 

Value plated and silverware.. 

Value watches and jewelry 

Goods, wares, merchandise 

Seines, nets, boats and other fishing apparatus 

All other personal property whatsoever 

Total valuation personal property . _ 

Total valuation real and personal property... 
Income lax as certified by Corporation Commission. 
Schedule B. 



t 350.163 
78, 290 



18, 93S 
1,090 



11,058 
2,184 



5,136 
11,824 

3,570 
1 

5,776 
55 

2, 170 I 
35,795 I 
49.530 I 
48,502 



735.34 
164.41 



1.92 
55.30 



10.78 

24.82 

7.49 

.02 

12.13 

.11 

4.55 

75.17 

104.01 

101.85 



Lawyers, physicians, etc. 

Livery stables 

Hotels... 

Cigarette dealers, retail... 



25.00 
4.00 



Total Schedule B., 



1911.] 



Document Xo. 5. 



55 



Statement 1 — Continued. 



DARE COUXTY— Continue 

STATE TAXES — Continued. 

Schedule C. 

Marriage licenses 

Total Schedule C- i , 

Total Schedules B and C 

Total of general taxes 

SPECIAL TAX FOR PENSIONS. 



Property.. 
Poll 



Total taxes for pensions 

Total State taxes, general and pension.. 





737 
757 
94. 
0-1. 
epl 
SU 

hite 
gro 


T.4XES PAYABLE TO COl-.\TV TREASURER. 
(§. 81.. 50. 


White polls. 


& $.15 (.Special Tax) 


Negro polls 


@ tl.50 


Negro polls 


@$.lo (.Special Tai) 


Railroad, tc 


one. etc.. $3,500 . 


Bank au„-k 
Corporation 


873.6S. 

■ess. $9.000 


Lislt-d by » 


citizens. $1,277 002 


Listed by ne 


citizens. $33.864 



Total school tases.. 



t 262. 17 
102. 12 



S 1.135. .50 
113.55 
141.00 
14.10 
4.03 
13.65 
11.04 
1,468.55 
38.94 



County purposes... 
Special, for county- 



Total county taxes _, 

Total .State, school and county taxes. 



$ 3, 047. 55 
3.231.24 



56 



Document !No. 5. 



[Session 



Statement 1 — Continued. 



120,000 

2,143 

1.436,016 



DAVIDSON COUNTY. 
A. T. Del.\p, Sheriff. 



Acres of land, 357,273 

Acres manufacturing properties outside towns, 

90.... 

Acres mineral, quarry, 32 

Town lots, 2,195 

Total valuation real estate 

Horses, 4.270 

Mules, 2,398 .— 

Jacks and jennies, 24 

Goats, 91 

Cattle, 9.161 

Hogs, 11,812 

Sheep, 1,321 

Dogs. 191 

Bicycles, 122 

Value farming utensils 

Value tools of mechanics 

Value household and kitchen furniture 

Value of provisions 

Value of fire-arms 

Value scientific instruments 

Money on hand or on deposit 

.Solvent credits 

Money investments, shares, etc 

Value cotton, in seed or lint 

Value brandy and whiskey 

Value musical instruments 

Value plated and silverware 

Value watches and jewelry 

Goods, wares, merchandise. 

Private banks — money, etc - 

Seines, nets, boats and other fishing apparatus... 
All other personal property whatsoever 

Total valuation personal property 

Total valuation real and personal property... 



Income tax as certified by Corporation Commission 

Srhe:hile B. 

Theaters 

Traveling theatrical companies 

Side shows -- 

All other shows.. 

Lawyers, physicians, etc 

Coal dealers 

Undertakers 

Livery stables 

Lightning rod agents 

Billiard and pool tables 



255. 639 

154, 621 

1,085 

93 

104. 856 

39. 825 

1.318 



66.600 

4,389 

101.888 

43.924 

7,521 

1,550 

132, 859 

. 147, 70S 

6,849 

36, 741 

210 

37,239 

3,505 

16,560 

217,139 

11,619 

52 

353, 744 



252.00 

4.50 

3. 015. 63 



i 536.84 

324.71 

2.28 



2.77 

2.94 

1.89 

139.86 

9.22 

213. 96 

92.24 

15.79 

3.25 

279.00 

2.410.19 

14.38 

77.16 

.44 

78.20 

7.36 

34.78 

455. 99 

24.40 



12.50 
37.00 
25.00 
260.00 
170.00 
30.00 
15.00 
16.50 
25.00 
200.00 I 



1911.] 



Document Xo. 5. 



57 



Statement 1 — Continued. 



DA\7DS0N COUNTY— Continued. 

STATE TAXES— continued. 

Schedule B — continued. 

Bottling works 


Tax. 

% 10.00 

40.00 
10.00 
70.00 
3.96 


$ 924.96 
325.36 




Dealers in fireworks 

Ciparet te dealers, retail _. 

Public ferries, etc -.. 




Total Schedule B 


$ 252.00 
73.36 




Schedule C. 

Marriage licenses _ 

Subjects unlisted 


















S 2,584.00 
489. 12 












Poll 








$5,566.50 
222.66 
547.50 
21.90 
2.578.87 
571.14 
241.32 
12.686.74 
233. 26 


3.073.12 






S 18 250.70 






SCHOOL TAXES PAYABLE TO COUNTY TRE.«UKER. 

White polls. 3.711. (a S1..V) 




WhlU- pnlls. 3,711. (i> m ( Sprrlal tax) 




Negro i,.,ll., :ii;:,. ." -i vi 








Rallrijad, U-lipliuiie. .-i,-., »1.J(,U,438 

Bank stock, $285,570 _.. _ 








ILtated by white citizens, J6,343,371 








1 




S18,974.95 

875.46 

149.77 

8,326.80 








COUNTY TAXES. 




Poor (county taxes) 

Special, schools 




Special, roads 

























58 



DoCUilEXT Xo. 5. 



Statement 1 — Continued. 



DAVIE COUNTY. 
J. L. Sheer, Sheriff. 



Acres of land, 161,450-. 
Acres mineral, quarry.. 
Town lots, 457 



Total valuation real estate.. 



Horses. 1,699 I S 129,167 

Mules, 1,397 i 115,189 



Jacks and jennies, 14. 

Goats, 23 

Cattle, 4,459 

Hogs, 5,118 

Sheep, 650 



Bicycles, 46 

Value farming utensils 

Value tools of mechanics 

Value household and kitchen furniture. - 

Value of provisions , 

Value of fire-arms... 

Value scientific instruments 

Money on hand or on deposit 

Solvent credits 

Money investments, shares, etc 

Value cotton, in seed or lint 

Value tobacco, leaf or manufactured 

Value brandy and whiskey 

Value musical instruments 

Value plated and silverware 

Value watches and jewelry 

Goods, wares, merchandise 

All other personal property whatsoever.. 



Total valuation personal property 

Total valuation real and personal property 
?ome tax as certified by Corporatio 



Schedule B. 



Circus or menagerie 

Lawyers, physicians, etc.. 

Undertakers — 

Livery stables , 

Peddlers 

Hotels : 

Cigarette manufacturers. 
Public ferries, etc ., 

Total Schedule B 



61,756 
23, 582 



43, 361 

33,990 

4,661 

355 

38.047 

418,093 

1,000 

124.136 

205 

200 

16, 834 

1,555 

5.812 

213,878 

189. 758 



S 2,918.35 

i:oo 

529. 75 



75.00 
95.00 
15.00 
15.00 
100.00 
1.50 
5.00 
2.50 



1911.] 



Document No. 5. 



59 



Statement 1 — Continued. 



DA^^E COUNTY— Continued. 

STATE TAXES — Continued. 

.Schedule C. 

Marriage licenses 

Total Schedule C _ 

Total Schedules B and C- 

Total of general taxes — 




SPECIAL TAX FOR PENSIONS. 



Property 
Poll 



Total taxes for pensions 

Total State taxes, general and pension.. 



SCHOOL TAXES PAYABLE TO COrXT 



White polls, 1.641, fe $1.50 

Negro polls. 201, % $1.50 

Railroad, telephone, etc.. $296,714.35. 

Bank stock, $66.751.40 

Corporation excess, $9,599.50 

Listed by white citizens, $3,044,775 

Listed by negro citizens, $69,233 



Total school taxes.. 



County purposes.. 
Poor 



Bridges and roads 

Special, court-house and jail. 



Total county taxes 

Total State, school and county taxes. 



1,245.1 
221.04 



; 2,461.50 
301.50 
534.08 
120. 19 
17.28 
5.480.59 
124.63 



$ 5,008.17 
2,094.79 
2,092.24 



60 



DoCt'MEXT 'So. 5. 



Statement 1- — Continued. 



DUPLIN COUNTY. 
G. G. Best, Sheriff. 

STATE TAXES. 



Valut. I Total Value. 



.151,378 



Acres of land, 485,874 

Acres manufacturing properties outside towns, 

11,654 _ j _ 

Acres mineral, quarry, 18,239 l 182,572 

Town lots. 976... I 447,781 



Total valuation real estate.. 



Horses, 2,177 , $ 

Mules, 2,074 ' 

Jacks and jennies, U - 

Goats, 2,899 , 

Cattle, 10,039 .-. 

Hogs, 38, 194 _ I 

Sheep, 3,584.. j 

Dogs, 324 

Bicycles, 62 | 

Value farming utensils 

Value tools of mechanics 

Value household and kitchen furniture 

Value of pro\'iaion3 

Value of fire-arms i 

Value scientific instruments 

Money on hand or on deposit 1 

Solvent credits 

Money investments, shares, etc 

Value cotton, in seed or lint 

Value tobacco, leaf or manufactiired 

Value turpentine, rosin and tar 

Value musical instruments 

Value plated and silverware 

Value watches and jewelry 

Goods, wares, merchandise. 

Private banks — money, etc 

Seines, nets, boats and other fishing apparatus 
All other personal property whatsoever 



Total valuation personal property 

Total valuation real and personal property j 

;ome tax as certified by Corporation Commission.. 



Schedule B. 



Circus or menagerie 

Lawyers, physicians, etc. 

Livery stables 

Peddlers.. 

Hotels 

Dealers in fireworks 

Cigarette dealers, retail.. 



129,609 j 

157,479 I 

461 

1,496 

84. 940 

47,281 

3,608 

2,190 

550 

26, 599 

4,231 

98. 638 

59,500 

9.224 

2.589 

80,843 

395, 774 

6,215 

6,358 

684 

1.447 

31,385 

3,186 

12,001 

160, 179 

3,725 

119 

258, 101 



96.00 
115.00 
1.3.00 
50.00 
21.50 
10.00 
5.00 



Total Schedule B. 



1911.] 



DOCUJIEKT Xo. 5. 



61 



Statement 1 — Continued. 



DUPLIN COUNTY— Continued. 
STATE TAKES— continued. 
1 ScheduU C. 
ifaiTiage licenses 


$ 234.00 
234.37 


$ 468.37 








Total Schedule C 






Totals Schedules B and C 


$ 1,748.02 
433.36 


$ 778. 87 






fotal of KPueral taxes 

SPECIAL TAX FOR PENSIONS. 


$ 10.037.61 


>oU 








Total taxes for pensions 


t 3.861.00 

1.581.00 

2,028.62 

230.09 

141.74 

7,439.09 

426. 99 


2.183.38 




$ 12,220.99 


SCHOOL TAXES PAYABLE TO COUNTY TRE-VSURER. 

iTllte polls. 2.574, (s- $1.50 

■.'cpo polls, 1.054. ^ SI. 50 




lallroad, telephone, etc.. $1,127,008.39 




iank stock. $127.828.59 




lated by white citizens, $4,132.826 




toted by negro citizens, $237,217 










$13,824.02 
1.698.01 


15, 708. 53 






COUNTY TAXES. 
















15. 522. 03 























62 



Document No. 5. 



[Session 



Statement 1 — Continued. 



DURHAM COUNTY. 

J. F. Hahward, Sheriff. Value. 

STATE TAXES. j 

Acres of land. 156.127 ' $2,828,325 

Town lots. 4,208 5,971.475 

Total valuation real estate 

Horses. 1.883 S 137.588 

Mules, 1.092 91,953 

Jacks and jennies, 5 310 

Goats. 57 ._ 76 

Cattle. 3,119— ..J 61,431 

Hogs, 4,409 17,205 

Sheep, 214 ' 217 

Dogs, 199 _. ' 2,030 

Bicycles. 144 1,522 

Value farming utensils 15,349 

Value tools of mechanics I 6,940 

Value household and kitchen furniture ' 373,042 

Value of provisions _ j 14,080 

Value of fire-arms 7,682 

Value scientific instruments I 4,660 

Money on hand or on deposit. 171,697 

Solvent credits | 1,716,747 

Money investments, shares, etc 42,785 

Value cotton, in seed or hnt.-. 61.498 

Value tobacco, leaf or manufactured 5,187,757 

Value brandy and wliiskey 65 

Value musical instruments __i 67,984 

Value plated and silverware _ .J 19,675 

Value watches and jewelry | 52,454 

Goods, wares, merchandise i 680.680 

Private banks— money, etc 15.032 

AU other personal property whatsoever 992,288 

Total valuation personal property ' 




9. 742. 747 



Total valuation real and personal property , i % 18.542,547 

Income tax as certified by Corporation Commission 

Schedule B. Tax, 

Traveling theatrical companies _ _ $ 75. 00 

Circus or menagerie i 30.00 

Side shows | 420.00 

Lawyers, physicians, etc ■ 430.00 

Real-estate agents I HO. 00 

Coal dealers j 80.00 

Undertakers __ j 100.00 

Horse dealers 75.00 

Commission merchants, etc. _ , 30.00 

Livery stables ! 27.00 

Peddlers -.. _.. _ I 125.00 

Hotels _ I 27.50 

Billiard and pool tables , 600.00 



lyii.] 



Document Xo. 5. 



63 



Statement 1 — Continued. 



A DURHAM COUNTY— CoxTi-vuED. 

ST.tTE TAXES — continueil. 

Schedule B — continued. 
Gift enterprises _ 


Tax. 

% 20.00 

28.50 

5.00 

400.00 

120.00 

480.00 

30.00 

1,000.00 

140.00 


S 4.383.00 
407.50 

% 7,417.02 
592.68 




Bagatelle tables, etc 




Bottling works 




Dealers in fireworks 

Cigarette manufacturers 








Total Schedule B _ 

Schedule C. 

Marriage licenses 

Subjects unlLsted (punching machines)-.- 


S 405.00 
2.50 
















S 46, 729. 10 


SPECUL TAX FOR PENSIONS. 


PoU - -.- 








Total taxes for pensions _. 


$ 5,265.00 
2,143.50 
3,599.78 
1,454.10 
34.58 
1,497.61 
32,327.12 
1.049.46 
9. 458. 06 


8,009.70 


Total Stat« taxes, general and i>ension - -.. 


$ 54,738.80 


White polls. 3,510. fe S1.50 




Negro polls, 1,429, @ $1.50 - 




Railroad, telephone, etc.. $1,999,880 




Bank stock, $807,833 - 




Building and loan associations. $19,211 . . 




Corporation excess, $832,003 '.. 




Listed by white citizens, $17,959,511 

Listed by negro citizens. $583,036 












$33. 882. 63 
38.262.41 
29.918.24 


56,829.21 




COUNTY TAXES. 

Bridges and roads 




Special, schools 

Total county taxes 






100,063.28 




$211,631.29 





64 



Document No. 5. 



[Session 



Statement 1 — Continued. 



EDGECOMBE COUNTY. 
B. F. Dawson. SheriEF. 



TATE T.tXES. 



Acres of land, 307,861 17-! 

Acres mineral, quarry 

Town lots, 2,564 



Total valuation real estate. 



Valu 
Valu 
Valu 



Horses, 2,438 - 

Mules, 3,513 

Jacks and jennies, 1 — 

Goats, 380- 

Cattle, 4,282 

Hogs, 18.602 - - 

Sheep. 1.332... 

Dogs. 57 

Bicycles. 259 

Value farming utensils 

Value tools of mechanics 

; household and kitchen furniture 

: of provisions... 

Value scientific instruments 

Money on hand or on deposit ._. 

Solvent credits 

Money investments, shares, etc 

Value cotton, in seed or lint 

Value tobacco, leaf or manufactured 

Value turpentine, rosin and tar 

Value brandy and whiskey 

Value musical instruments 

Value plated and silverware.. 

Value watches and jewelry 

Goods, wares, merchandise.. 

Private banks — money, etc 

Seines, nets, boats and other fishing apparatu 
All other i)ersonal property whatsoever 



12,283,972 

2,975 

1,743,802 



Total valuation personal property 

Total valuation real and personal property 
Income tax as certified by Corporation Commission. 
Schedule B. 



166,563 ■ 
287.095 



52,356 I 
40,061 
1,883 ' 

500 

2,081 ' 

27,492 

3,846 

149.330 

44.575 

10,025 

2,292 ' 

78, 226 

505,919 

100 

19,710 

85,485 



31,315 

6. .547 

24,566 

298, 981 

6,598 

150 

281,939 



$ 4, 796. 34 
6.: 
3,661.! 



$ 349.78 

602.90 

.11 

.86 

111.00 

84.13 

3.95 

i.a5 

4.37 

57.73 

8.08 

313.59 

93.61 

21.05 

4.81 

164.27 

1,062.43 

.21 

41.39 

179.52 

.04 
65.76 
13.75 
51.59 ! 
627. 86 
13.86 
.32 
592.07 



Travehng theatrical companies _ ) $ 90.00 

Circus or menagerie , 575.00 

Side shows-... I 25.00 

Lawyers, physicians, etc I 225.00 

Real-estate agents i 20.00 

Coal dealers I 20.00 

Undertakers ' 45.00 

Horse dealers 75.00 

Bicycle dealers 1 5.00 

Livery stables 19.00 

Peddlers 50.00 

Hotels ! 17.25 



lini.] 



Document Xo. 5, 



65 



Statement 1 — Continued. 



EDGECOMBE COUNTY— Co.vtixced. 

STATE TAXES — contirmed. 

Schedule B — continued. 

Billiard and pool tables 

Bagatelle tables, etc 

Bottling works - -. 

Near beer 

Dealers in pistols. _._ 

Dealers in fireworks 

Cigart'tte dealers, retail 

Dealers in spirituous liquors 

Total Schedule B... 

Schedule C 

Marriage licenses 

Double tax ^ 

Total Schedule C 

Total Schedules B and C 

Total of general taxes 

SPECIAL TAX FOR PENSIONS. 

Property 

PoU 

Total taxes for pensions 

Total State taxes, general and pension 

SCHOOL TAXES PAYABLE TO COLNTY THEASCI 

AVhJte polls. 2.017. © $1.17 

Vcgro polls, 2.32«. (& 81.17 

lUUroad. telephone, etc.. $1.435.943.11 

^ank stock. $216.677.M 

-'orporation excess. $336.0114.50 

ABttii by white citizens. $6.756,356 

Itoled by negro citizens. $403,011 

"'rom fines, penalties, etc 

I 

J Total school taxes 

:! 

COCNTY TAXE8. 

'ounty purposes 

bridges and roads , 

'pedal, roads 

«)eclal. schools , 

Total county taxes , 

' ''tal State, school and county taxea 

j 5 Part 2 



i 2,463.74 
521.40 


$ 2,900;7ff 


i 16.24B.01 




2.985.14 




t 19,231.1.1 



$ 2,339.89 

2. 723. 76 

2. 584. 70 

390.02 

604.96 

10.361.31 

725.35 

19,053.50 



124,427.04 
17, 307. 19 
5,344.74 
15,415.27 



Document Nu. 5. 



[Session 



Statement 1 — Continued. 



FORSYTH COUNTY. 
J. E. ZiGLAR. Sheriff. 



Acres of land, 236,857- ; $2,015,230 

Acres mineral, quarry. 4 1 500 

Town lots, 7,740 -..- 5,082,991 



Total valuation real estate. 



Horses, 3,474 S 

Mules, 2,008 

Jacks and jennies, 67 1 

Goats, 52 

Cattle, 7,051 

Hogs, 9,556 - 

Sheep, 488 -. 

Dogs, 104 

Bicycle.s, 142 - 

Value farming utensils 

Value tools of mechanics 

Value household and kitchen furniture — 

Value of provisions ^ 

Value of fire-arms — 

Value scientihc instruments j 

Money on hand or on deposit 1 

Solvent credits 1 

Money investments, shares, etc ■ 

Value cotton, in seed or lint j 

Value tobacco, leaf or manufactured 1 

Value brandy and whiskey _. | 

Value musical instruments j 

Value plated and silverware 

Value watches and jewelry 

Goods, wares, merchandise 

Private banks — money, etc ..j 

All other personal property whatsoever 



Total valuation personal property... .-. -- 

Total valuation real and personal property. 

;ome tax as certified by Corporation Coi 

Schedule B. 



Theaters -- 

Traveling theatrical companies.. 

Circus or menagerie 

Lawyers, physicians, etc 

Real estate agents 

Coal dealers ._ 

Undertakers 

Peddlers in clocks, stoves, etc... 

Commission merchants, etc 

Pawnbrokers 

Livery stables 

Hotels 



t 4.231.98 

1.05 

10, 674. 28 



238. 669 
135,600 



105,603 
38, 928 



229, 735 

323,066 

43.005 

10.444 

4.757 

113,516 

,782.488 

830, 500 

24,870 

,577,283 

775 

77,612 I 

11,126 

46, 536 

814, 166 

6.223 j 
762,402 



100.00 
115.00 
375.00 j 
505.00 
190.00 [ 
40.00 j 
60.00 
100.00 
30.00 
200.00 
46.50 
50.00 



r.tii.] 



DOCUJIEXT Xo. 



67 



Statement 1 — Continued. 



FORSYTH county-Continued. 

6T.1TE Tixsa—conlinueil. 

Schedule B — continued. 

Billiard and pool tables 

Bagatelle tables, etc 


Tax. 

t 485.00 
25.00 
150.00 
110.00 
100.00 










Dealers in pistols _ _ 




Public ferries, etc ___ _ _ 

Dealers in spirituous liquors 


9.39 
37. CO 












Schedule C. 


S 562 00 








362.00 




Total Schedule C 










Total Schedules B and C 




$ 3.654.89 




1 


Total of general taies 

SPEOAL T.tX FOR PENSIONS. 




$ 36,335.49 


PoU 












Total taxes for pensions • 




6,630.35 


Total State taxes, general and pension 


$42,965.81 


8CBOOL TAXES PATA3LE TO CODNTT THEASUBEB. 

White polU, 5.401, @ J1.50 




$ 8 101 50 




Negro polla, 2,050, © JI.50. 






Railroad, telephone, etc., $1,789,201 

Bank stock, 1837.188 


3.220.56 


Building and loan associations. $113.812 










Listed by white cltliens. $13.909,068.... 1 


25.036.32 














9u.n4.n 

S8,293.94 


42,655.23 




COUNTY TAXES. 
















l(»,038.tl 






fl90.«59.«g 





68 



Document Xo. 5. 



[ Session 



Statement 1 — Continued. 



FRANKLIN COUNTY. 
H. C. Kearney, Sherifl. 

STATE TAXES. 

Acres of land. 295.837 

Acres nuDeral. quarry. 2.743 

Town lots, 843 

Total valuation real estate 

Horses. 2.600 

Mules, 2.058 - 

Jacks and jennies, 1 

Goats, 146 --- 

Cattle. 6.918 -.-- 

Hogs, 9,832 

.Sheep, 991 

Dogs, 43 

Bicycles, 54-. 

Value farming utensils 

Value tools of mechanics — 

Value household and kitchen furniture 

\'alue of provisions 

Value of fire-arms 

\'alue scientific instruments 

Money on hand or on deposit - -- 

Solvent credits 

Money investments, shares, etc— 

Value cotton, in seed or lint 

Value tobacco, leaf or manufactured 

Value brandy and whiskey 

Value musical instruments 

\'alue plated and silverware.. 

Value watches and jewelry 

Goods, wares, merchandise 

Private banks — money, etc 

All other personal property whatsoever 

Total valuation personal property 

Total valuation real and personal property. 

In come tax as certified by Corporation Co 



Theaters 

Traveling theatrical companies. 

Lawyers, physicians, etc 

Real-estate agents 

Coal dealers 

Undertakers 

Horse dealers.. 

Livery-stables.. 

Peddlers 

Hotels 

Billiard and pool tables 



178, 970 
170, 346 



88,911 
35, 179 
1.401 



23.831 

3,430 

118,316 



182. 736 
402. 679 



33,448 
7,680 
16, 068 
193, 078 
2,053 
189,461 



12.50 
25.00 
110.00 
10.00 
10.00 
25.00 
50.00 
10.00 
11.00 
50.00 
14.00 
75.00 



S 4, 470. 12 

269. 49 

1,792.91 



( 375. 84 
357.73 



186.71 

73.88 

2.94 

1.66 

1.05 

50,05 

7.20 

248.46 

102.48 

22.13 

3.54 

383.75 

845.63 

1.94 

170. 76 

47.00 

.20 

70.24 

16.13 

33.74 

405. 46 
4.31 

389. 47 



1011.] 



DocusrzNT No. 5. 



Statement 1 — Continued. 



FRANKLIN COUNTY— Continted. 



nlw 



Schedule B — continued. 

Bottling works 

Near beer 

Dealers in pistols 

Dealers in fireworks 

Cigarette dealers, retail 

Total Sehedulc B 

Schedule C 

M a rria ge licenses 

Total Schedule C 

Total Schedules B and C 

Total of general taxes 

SPECIAL TAX FOR PENSIONS. 

Property .- 

Poll 

Total taxes for pensions -- 

Total State taxes, general and pension.. 

SCHOOL TAXES P-VVABLE TO COCNTY T 

White pollH, 2.221. (n $1.30 

Negro polls. 1..5:i'.l (a, $1.50. 

General .school tax, $.05 on $100 property .. 

Railroad, telephone, etc., $485.584.50 

Bank stock. $66,728.96 

Building and loan associations, $3,611 

Corporation excess, $2,830 

Listed by white citlicns. $4.532,046 

Listed by negro citlicns, $389,437 

Total school taxes 

COCNTT TAXEIJ. 

County purposes 

Bridges and roads 

Special, roads , , 

Special, schools 

Total county taxes 

Total State, school and county taxes... 



10.00 
40.00 
20.00 
15.00 
35.00 



$ 3.331.50 

2,308.50 

2,741.13 

874.05 

120. 11 

10.10 1 

5.13 

8. 157. 68 

700.99 



$14,496.49 
2,192.90 
9, 987. 19 
9,275.42 I 



70 



Document 'So. 5. 



[Sessidii 



Statement 1 — Continued. 



GASTON COUNTY. 
Thomas E. Shuford, Sheriff. 



STATE TAXES. 



.\cres of land, 209,113 '■ $5,459,204 

.\cres manufacturing properties outside towns, U 

.\cres mineral, quarry, 533 1,175 

Town lots, 3,444 1,140,467 



Total valuation real estate.. 



Horses, 1,983 

Mules. 3.048 

Jacks and jennies, 8 

Goats, 25 

Cattle, 7,400 

Hogs, 6,859 

Sheep, 492 

Dogs, 43 

Bicycles, 241 

Value farming utensils 

Value tools of mechanics 

Value household and kitchen furniture 

A'alue of provisions 

Value of fire-arms .■ 

\'alue scientific instruments 

Money on hand or on deposit 

Solvent credits 

Money investments, shares, etc 

Value cotton, in seed or lint 

Value musical instruments 

Value plated and silverware. 

\'alue watches and jewelr>' _ 

Goods, wares, merchandise.. 

Private banks — money, etc... 

Seines, nets, boats and other fishing apparatu 
All other personal property whatsoever 



Total valuation personal property.. 



Total valuation real and personal property. 
?ome tax as certified by Corporation Commission.. 
Schedule B. 



Theaters 

Traveling theatrical companies. 

Circus or menagerie 

Side-shows 

Lawyers, phys 
Undertakers... 
Horse dealers.. 



130. 728 
214. 369 



93, 239 

29,916 

558 

25 

2,534 

38,217 

7,739 

163, 738 

23, 825 

7,976 

2,046 

77,489 

837,021 

21,680 

297, 279 

52, 270 

3,596 

23, 132 

291, 702 

1,300 

50 

288, 381 



Liv 

Peddlers.. 

Hotels.... 



2.47 
2, 394. 98 



$ 274. 54 

450. 18 

1.22 



16.25 

343.85 

50.03 

16.75 

4.30 

162. 73 

1,757.74 

45.53 

624.50 

109.76 

7.55 

48.58 

612.57 

2.73 

.10 

605.60 



25.00 
36.00 

200.00 
50.00 

165.00 
30.00 
25.00 
18.50 
25.00 
1.00 



i!in. 



Doc IM EXT Xo. 



71 



Statement 1 — Continued. 



GASTON' COUN'TY— CoxTixuED. 

STATE TAXES — continued. 

Schedule B — continued. 

Billiard and pool tables 


Tax. 

$ 100.00 
10.50 
100.00 
40.00 
100.00 


S 926.00 
369. 55 




Druggist liquor license 

Dealers in pistols ..- 

Cigarette dealers, retail 




Total Schedule B 

ScheluU C. 

Marriage licenses 

Delinquents 


S 292.00 
25.44 
52.11 










' 










$3.6S4.30 
0J5.88 

S 7.234.50 

1.4.55.0C 

43.00 

2.471.98 

345.50 

1.013.37 

16.272.21 

307. 16 










$ 21,569.62 






Poll. - 




Total taxes for pensions - 


4.380.18 








SCHOOL TAXES PAYABLE TO COUNTY TREASIREH. 

While polls. 4.829. @, 11.50- 

Negro polU. 970. fe $1.50 

DoKc. 4!. ^, SI - - 

Railroad. U-lephone, etc.. SI . 373. ^54. SB 

Bank stock. $191.941.47 








Llated by negro cltliens. $170. M8 




Total school taxes 




$30,025.81 
32.745.40 


29.186.72 


County purposes 










62 771 "1 


Total .*itat^. school and county taxes 


$117,907 7» 



DoCUilEXT Xo. 5. 



[Session 



Statement 1 — Continued. 



GATES COUNTY. 
J. A. Brown, Sheriff. 



Value. Total Value. 



Acres of land, 215,235 I $1,028,574 | 

Acres mineral, quarry, timber j 58,481 

Town lots, 163 i 84,855 

Total valuation real estate 



S 2, 160. 00 
122. 81 
178.20 



Horses, 1,599 

Mules, 1,138 

Jacks and jennies, 16 

Goats, 596 

Cattle, 5,210 

Hogs, 15,741 

Sheep, 1,630- _ 

Dogs, 213 _ 

Bicycles, 57 

Value farming utensils 

Value tools of mechanics 

Value household and kitchen furniture 

Value of provisions.-- ' 

Value of fire-arms 

Value scientific instruments 

Money on hand or on deposit 

Sol vent credits 

Money investments, shares, etc 

Value cotton, in seed or lint. 

Peanuts 

Value brandy and whiskey 

Value musical instruments 

Value plated and silverware 

Value watches and jewelry 

Goods, wares, merchandise - 

Private banks — money, etc 

All other personal property whatsoever 

Total valuation personal property 

Total valuation real and personal property- 
Scheduk B. 



81,619 

59, 464 

590 

309 

33, 199 

20,106 

1,645 

1,076 

302 

13, 792 

1,750 

45, 156 

29, 134 

3,735 

394 

35, 450 

214, 106 

10, 257 

2,615 

6,677 

123 

11,466 

1,233 

4,385 

45, 638 

3,335 

90, 616 



171.40 
124. 87 
1.24 
.65 
69.72 
42.22 
3.45 



94.83 
61.18 



74.44 

449.62 

21.54 

5.49 

14.02 

.26 

24.08 

2.59 

9.21 

95.84 

7.01 

190. 29 



% 1.890,( 
Tax. 



Lawyers, physicians, etc $ 35.00 

Undertakers 15.00 

Horse dealers - _ 100.00 

Dealers in fireworks 10.00 

•Ogarette dealers, retail 15.00 

Total Schedule B 



l!lll.] 



Document Xo. 5. 



73 



Statement 1 — Continued. 



Wk GATES COUNTY— CoNTixuED. 

^^ STATE TAXES — Continued. 

B, Schedule C. 

MarriflKP Iicen9^9 .__ ._ 


Tax. 
$ 123.00 






Total Schedule C... _ 




$ 123.00 








Total Schedules B and C 




i 756.03 
199.32 


$ 298.00 








SPEaAL TAX FOE PENSIONS. 




Poll 










$ 1.536.15 

1.204.50 

1,549.54 

34.51 

5.98 

3,909.76 

437.43 


955.35 






$ 5.222.52 




SCHOOL TAXES PAYABLE TO COrXTT TREASURER. 

White polls. 931, @ 81.65 








Railroad, telephone, etc., $673.713.45-,- 

Bank stock, $15.006.22 - -- 




Corporation excess. $2,600 




Luted by white citizens. $1,6<19,S96-.- 














$ 6.745.49 
3,079.70 


8.677.87 




COUNTY TAXES. 

County purposes 




(Special, bonds- 








I Total county taxes 




9, 825. 19 




Total State, school and county taxes 


$ 23.725.58 


I 



74 



DoClilEXT X<i. 5. 



Statement 1 — Continued. 



GRAHAM COUNTY. 
B. P. Grant, Sheriff. 



Acres of land, 208.680.. 
Acres mineral, quarry. 
Town lots. 33 



Total valuation real estate.. 



Horses, 290 

Mules, 287 :..!.... 

Jacks and jennies, 15.. 

Cattle. 4,155 

Hogs, 6,077 

Sheep. 2.626 

Dogs. 206 



849. 874 
4.414 
12. 775 



Bicycles. 2 

Value farming utensils 

Value tools of mechanics 

Value household and kitchen furniture- 
Value of provisions 

Value of fire-arms 

Value scientific instruments 

Money on hand or on deposit , 

Solvent credits 

Value musical instruments 

Value plated and silvenv-are 

Value watches and jewelry 

Goods, wares, merchandise 

Private banks — money, etc 

All other personal property whatsoever. 



19,310 

24, 109 

735 

54,217 

9,432 

3,132 

1,158 

17 

5,067 

967 

15, 581 

8,452 

2,746 



16,202 
3,254 



Total valuation personal property 

Total valuation real and personal property 1 

Schedule B. 

Lawj-ers. physicians, etc 

Peddlers... _ 

Total Schedule B 

Schedule C. 

Marriage licenses 

Subjects unlisted 

DeUnquents * 

Total Schedule C 

Total Schedules B and C 

Total of general taxes 



t 1,784.74 
9.27 
26.82 



1,177,942 
Tax. 



30.00 
25.00 



56.00 

8.46 

205. 17 



ni.l 



Document Xo. 5. 



Statement 1 — Continued. 



GRAHAM COUXTY— CoxTiNCED. 
STATE TAXES — Continued. 

SPECIAL T.VX FOR PENSIONS. 

operty 

>U 

Total taxes for pensions 

Total State taxes, general and pension 

BCHOOL TAXES PAT.VBLE TO COrXTV TREASURE! 

hlte polls. 742. @ S1.50 

illroad. telephone, etc.. S7.813 

ink stock. $115 

stcd by wKite citizens, SI, 157. 187 

Hted by Indian citizens. $20.755 

Total school taxes 

COrXTY TAXES. 

|>unty purposes 

rcclal. road bonds 

Total county taxes 

Total State, school and county taxes 



S 471.18 
89.04 



5 1,113.00 


14.06 


2. 082. 94 


37.36 



t 3,702.1 
3. 001. 20 



76 



DoCUitENT Xo. 5. 



[Session 



Statement 1 — Continued. 



GRANVILLE COUNTY. 

S. M. Wheeler, Sheriff. 



Acres of land. 312,509 

Acres mineral, quarry, 500 

Town lots, 906.- 

Total valuation real estate _., 

Horses, 3.299 

Mulea, 1.494 

Jacks and jennies, 9 

Goats. 30 

Cattle, 6.452 

Hogs, 8,528 

Sheep, 988 

Dogs, 148 - - 

Bicycles, 46 

Value farming utensils 

Value tools of mechanics 

Value household and kitchen furniture 

Value of provisions 

Value of fire-arms .-_ 

Value scientific instruments 

Money on hand or on deposit 

Solvent credits 

Money investments, shares, etc 

Value cotton, in seed or lint 

Value tobacco, leaf or manufactured.. ., 

Value brandy and whiskey , 

Value musical instruments 

Value plated and silverware 

Value watches and jewelry 

Goods, wares, merchandise 

Private banks — money, etc 

All other personal property whatsoever 

Total valuation personal property 

Total valuation real and personal property 

Income tax as certified by Corporation Ct 



Schedule B. 



27. 332 
5.349 
11.836 
241.649 
2.000 
325. 683 



$1,849,796 




i 3.884.57 


4.750 




9.97 


751.067 


$ 2.605,613 


1.577.24 






$ 261.284 




$ 548.70 


119.903 




251. SO 


890 




1.87 


84 




.18 


96,566 




202.79 


32,666 




68.60 


2,102 




4.41 


1,546 




3.24 


389 




.82 


28,250 




59.32 


2,402 




5.05 


146.670 




308.00 


32.515 




68.28 


8.713 




18.30 


1.624 




3.41 


81,901 




171.99 


563.675 




1.183.72 


5.200 




10.92 


20.801 




43.68 


99,230 




208. 38 



Theat<>r9 $ 25.00 

Traveling theatrical companies I 22.00 

Circus or menagerie 25.00 

Lawyers, physicians, etc | 170.00 

Real-estate agents j 10.00 

Coal dealers -- | 20.00 

Undertakers --- | 20.00 

Dealers in second-hand clothing ! 10.00 

Peddlers in clocks, stoves, etc ' 100.00 

Livery stables --- --- I 14.50 

Peddlers _ I 50.00 



.01 
57.40 
11.23 

24.86 

507.46 

4.20 

683. 93 



111.] 



Document No. 5. 



77 



Statement 1— Continued. 



GRANnLLE COUNTY. 

STATE TAXES — continued. 

Schedule B — continued. 



telg 

Hard and pool tables.. 

gatelle tables, etc 

ttUng works 

ar beer... 

alera in pistols 

alers in fireworks 

tarette dealers, retail.. 



Total Schedule B.... 

Schedule C. 

rriagp liren.ses 

Total Schedule C 

Total Schedules B and C 

Total of general taxes 



Total taxes for pensions 

Total Stat« taxes, general and pension. 



ecHOOL TAXES PAYABLE TO CO 

;lte polls. 1.937. fe $1.50 

kro polls, 1,377, @ J1.50 

ilroad. telephone, etc., $1,815.203.. 

pkatock. $180.706 

|l>oratlon excess. $11(1,954 

ked by white citizens, $4,356.096... 

itcd by oegro citizens. $369.779 

Lm fines, penalties, etc 



Total school taxes.. 



COCNTT TAXES. 



rlgea and roads.. 
■Icial. roads 



Total county taxes , 

Total State, school and county taxes. . 




t 1.890.35 
397.68 



$12,334.69 
1,259,32 
10, 262. 59 
1.758.97 



78 



DoCUMEXT Xo. 5. 



Statement 1 — Continued. 



GREENE COUNTY. 
A. D. Warren. Sheriff. 

STATE TAXES. 



Acres of land. 175,421 

Acres mineral, quarry. 1.381. 
Town lots, 279 



$1,144,247 
26,500 
123. 585 



Total valuation real estate,. 



Horses, 1,171... i S 

Mules, 1.785 ' 

Jacks and jennies, 1 

Goata, 148 

Cattle, 1.702 

Hogs. 15,786 _. 



,90- 



Bicycles. 42.. 

Value farming utensils 

Value tools of mechanics 

Value household and kitchen furniture ., 

Value of provisions 

Value of fire-arms 

Value scientific instruments 

Money on hand or on deposit... 

Solvent credits 

Money investments, shares, etc 

Value cotton, in seed or lint 

Value tobacco, leaf or manufactured 

Value musical instruments 

Value plated and silverware 

Value watches and jewelry 

Goods, wares, merchandise 

Private banks — money, etc 

Seines, nets, boats and other fishing apparatus.. 
All other personal property whatsoever 



87.442 
150. 653 



25,032 

30,705 

96 

272 

13, 332 

2.210 

50, 138 

36, 279 

7.P50 

225 

25,025 

260, 666 



5,865 
57, 618 
19, 294 



Total valuation personal property 

Total valuation real and personal property. 
Schedule B. 



Lawyers, phy 

Real-estate agents 

Undertakers 

Peddlers in clocks, stove 
Peddlers 

Billiard and pool tables. 

Near beer 

Dealers in pistols 

Dealers in fireworks 

Cigarette dealers, retail. 

Total .Schedule B... 



$ 2, 402. 92 
55.65 
259. 53 



$ 2,186,183 

Tax. 

i 50.00 

50.00 
10.00 
50.00 
50.00 
25.00 
40.00 
20.00 
5.00 
45.00 



1911.] 



DocrjiENT 'So. 5. 



79 



Statement 1 — Continued. 



GREENE COUNTY— CoxTiNrED.' 

Schedule C. 


$ 111.00 
.34.00 
81.62 


$ 226. 62 

874.47 
261.36 




Subjects unlisted 














Totals Schedules B and C 












Property _..^.. 

PoU 








Total taxes for pensions 


$ 1,976.40 
1,551.96 


1,135.83 


Total State taxes, general and pension 


$ 6,298.43 


SCHOOL TAXE8 PAYABLE TO COrNTT TREABUREB. 
While polls, 1,220, @ $1.62- 




Negro polls, 958, @ $1.62 




Dogs. 24. @ $1 




Rallrr.ad. telephone, etc., $135,044... 






Bank^twk. SI8,361.. 

Corporation excess, $13,155... 




40.39 
28.94 
4,465.40 
344.20 
326.62 




Listed by white citliens, $2,029.729 

Ll«ed by negro citizens, $156,454 




From 6ne8, penalties, etc 






9,055.01 




COl-.N-TY TAXES. 






,'jj, 5, 




Total county taxes.. .. 










12,783.32 




$ 28, 136. 76 



80 



DoCUMEXT Xu. 5. 



[Sessit 



Statement 1 — -Continued. 



GUILFORD COUNTY. 

B. E. Jones, Sheriff. 



Acres of land. 396,343. 
Town lota, 7.774 



Total valuation real estate. 



$3, 990, 429 
6,416,377 



Horses, 5, 606 

Mules, 2,643 

Jacks and jennies, 34 

Goats, 84 

Cattle, 13,395 

Hogs, 11,974.. 

Sheep, 1,010 

Dogs, 354... 

Bicycles, 173 

Value farming utensils.^ 

Value tools of mechanics 

Value household and kitchen furniture 

Value of provisions 

Value of fire-arms.. 

Value scientific instruments 

Money on hand or on deposit 

Solvent credits 1 

Money investments, shares, etc — 

Value cotton, in seed or lint 

Value tobacco, leaf or manufactured 

Value turpentine, rosin and tar 

Value musical instruments 

Value plated and silverware 

Value watches and jewelry. 

Goods, wares, merchandise -- 

All other personal property whatsoever 1 



314,336 

156, 776 

1,530 

85 

152, 543 

40,188 

1,161 

4,913 

1,477 

80,052 

26.531 

374,444 

35,944 

11,491 

8,685 

332, 853 

484. 167 

10. 355 

36,644 

35, 379 

15 

96, 079 

8.795 

41,567 

875,110 

138, 664 



Total valuation personal property 

Total valuation real and personal property.. 



Income tax as certified by Corporation Commission. 

Scheihilc B. 

Theaters 

Circus or menagerie 

Moving pictures.. — 

Vaudeville 

Lawyers, physicians, etc 

Real-estate agents 

Coal dealers 

Undertakers 

Horse dealers 

Peddlers in clocks, stoves, etc 

Bicycle dealers 

Commission merchants, etc 

Pawnbrokers 

Liverystables 

Peddlers 



S 8, 379. ! 
13,474.39 



320. 34 

84.39 

2.43 

10.31 

3.10 

168.10 

55.72 

786.33 

75.48 

24.13 

18.23 

699.00 

3,116.75 

21.74 

76.95 

74.29 

.03 

201.76 

18.46 

87.29 

1,837.73 

2,391.19 



75.00 
542.50 
152.00 
141.25 
925.00 
130.00 
90.00 
82.50 I 
25. (» I 
25.00 
20.00 
30.00 
100.00 
62.00 
75.00 



1911.] 



Document Xo. 5. 



81 



Statement 1 — Continued. 



GUILFORD COUNTY— CoNTiN 
STATE TAXES — Continued. 
Schedule B — continued. 



Meat-packing houses 

Druggist liquor license.. 

Near beer 

Dealers in pistols 

Dealers in fireworks 

Cigarette dealers, retail. 

Furniture agents 

Trading-stamp firms 



Total Schedule B. 



Schedule C. 
Marriage licenses 

Double tax remitted to single 



Total Schedule C 

Total Schedules B and C- 
Total of general taxes 



■lAL TAX FOR PENSIONS. 



Property 
Poll 



Total taxes for pensions 

Total State taxes, general and pensio 



SCHOOL TAXES PAYABLE TO COUNTY TREASURER. 



iiVhlte polls, 7.065 @ J1.50 

iVegro polls. 1.365, @ $1.50 

iallroad. telephone, etc., {3.007,038 

'tank stock, tl, 139,452 

tullding and loan associations, $19,835. 

"orporation excess, $2. 566. 697 

Jsted b.v white citiscns, $15,211,327 

Hi>t<Hl by negro citizens, $477, 156 

"'rom other sources _ _. 



Total school taxes.. 



; 6, 275. 39 
1,011.60 



$10,597.50 
2.047.50 ' 
5,412.76 
2,051.01 I 
35.70 t 
4,620.05 
27,380.38 [ 

858.88 
9,191.42 I 



COUNTY TAXES. 



ounty purposes.. 



'ridges and roads., 
ipeclal, schools 



Total county taxes 

Total State, school and county lax 



(55,571.10 
3, 203, 40 
27,653.25 
18,911.50 



6 Part 2 



82 



DoCUMEXT X< 



[Session 



Statement 1 — Continued. 



HALIFAX COUNTY. 
J. E. Bowers. Tri 

ST.\TE T.VXES. 



Acres of land. 418.291 53.780,461 

Town lots. 2.625 1 1,644,276 



Total valuation real estate.. 



Horaes, 3,933 

Mules, 2,654 

Jacks and jennies, 3 

Goats, 121 -.- 

•Cattle, 6,803 -.. -. 

Hogs, 10,512 

Sheep, 1,181 

Dogs, 402 

Bicycles. 200 

Value farming utensils 

Value tools of mechanics 

i household and kitchen furniture. 

i of provisions... 

: of fire-arms 

? scientific instruments 

1 hand or on deposit 



Valu 
Valu 
Valu 
Valu 
Money 

Solvent credits ^ 

Money investments, shares, etc 

Value cotton, in seed or lint. 

Value tobacco, leaf or manufactured 

Value brandy and whiskey 

Value musical instruments 

Value plated and silverware 

Value watches and jewelry.. 

Goods, wares, merchandise 

Private banks — money, etc -. 

Seines, nets, boats and other fishing apparatus.. 
All other personal property whatsoever. 



Total valuation personal property 

Total valuation real and personal property 
;ome tax as certified by Corporation Co 
SchfJule B. 



249, 752 

243. 678 

525 

131 

90.251 

32.237 

1.485 

3.405 

613 

31.770 

7.144 

158.829 

24. 337 

13,341 

1,878 

142, 736 

533, 461 

9,819 

100, 108 

3,346 

5,126 

38.404 

6,501 

16,482 

405,783 

41,464 

3 

397, 248 



524.48 

511.72 

1.10 

.27 

189.53 

67.70 

3.12 

7.15 

1.29 

66.72 

15.00 

333. 54 

51.10 

28.02 

3.94 

299. 75 

1.120.27 

20.62 

210. 23 

6.81 

10.76 

80.65 

13.65 

34.61 

852. 14 

87.07 

834. 22 



Theaters -. 

Lawyers, physicians, etc.. 

Coal dealers .- 

Undertakers 

Horse dealers 

Livery stables 

Hotels 

Billiard and pool tables.. 

Bottling works 

Liquor dealers 

Near beer 



37.50 

195.00 
10.00 [ 
30.00 ' 

150.00 j 
21.50 
31.00 \ 

125.00 I 
20.00 I 
87.14 

140.00 



1911.] 



Document Xo. 5. 



83 



Statement 1 — Continued. 



HALIFAX county-Continued. 

STATE TAKES— continued. 

Schedule B — continued. 

Dealers in pistoU. _ 

Dealers in fireworks , _. 

Cigarette dealers, retail 


Tax. 

t so.oo 

30.00 
130.00 


S 1,087.14 
454.00 






S 454.00 




Schedule C. 








Total Schedule C 










Total Schedules B and C 


t 3,193.80 
599.40 












SPEaAL TAX FOR PEXSION'S. 




PoU 








$3,028.50 
4,464.00 
4,138.97 
279.70 
527.64 
12,851.41 
1,520.68 




Total State taxes, general and pension.. _. 




$ 22,555.41 


SCHOOL TAXES PAYABLE TO COUNTY TREASURER. 

White polla. 2,019. ® S1.50 




Negro polls. 2.976. g, $1.50 




Railroad, telephone, etc., »2,299,429.41 




Bank stock, »155,389.15 




Corporation excess. $293.134.... 




Listed by white citizens. $7.139.673 




Listed by negro citizens. $844,820 




Total school taxes _. 




$28,494.36 
21,464.89 








COLNTY TAXES. 














49, 959. 25 



















84 



Document ]*\^o. 5. 



Statement 1 — Continued. 



HARNETT COUNTY. 
J. B. Lamer. Sheriff. 



STATE TAXE 



Acres of land, 351,541.. 
.-Veres mineral, quarry.. 
Town lots. 1,425 



Total valuation real estate.. 



Horses, 85 1 

Mules, 2,529 _. 

Jacks and jennies. 5 

Goats. 1.428 

Cattle. 7.714 

Hogs. 23.773 

Sheep. 1.532 

Dogs, 468 - --- 

Bicycles, 92 _. 

Value farming utensils 

Value tools of mechanics 

Value household and kitchen furniture.. 

; of provisions 

; of fire-arms 

? scientific instruments 

Money on hand or on deposit 

Solvent credits 

Money investments, shares, etc 

Value cotton, in seed or lint 

Value tobacco, leaf or manufactured 

Value turpentine, rosin and tar 

Value musical instruments 

Value plated and silverware 

Value watches and jewelry 

Goods, wares, merchandise 

Private banks — money, etc 

All other personal property whatsoever. 



Valu 
Valu 
Valu 



$1,678,783 
22,575 
545, 135 



Total valuation personal property 

Total valuation real and personal property 

?ome tax as certified by Corporation Commission. 
Schedule B. 



Lawyers, phy 

Real-estate agents 

Undertakers 

Horse dealers _ 

Bicycle dealers 

Livery stables 

Hotels 

Bottling works 

Dealers in pistols 

Cigarette dealers, retail 

Total Schedule B... 



etc. 



70,090 

243. 797 

275 

966 

73.477 

33,685 

1,557 

1,364 

949 

17,208 

3,928 

102, 067 

47.859 

7.018 

1,084 

55, 917 

290, 965 

4,320 

146,473 

500 

1,150 

34,313 

2,701 

10,311 

195, 886 

148,706 



160.00 
20.00 
26.00 
75.00 
6.00 
8.00 
17.26 
5.00 
60.00 
20.00 



I 3,525.44 

47.42 

1,144.78 



147. 19 

611.97 

.57 

2.03 

164.30 

70.74 

3.27 

2.84 

1.99 

36.14 

8.25 

214.34 

100.50 

14.74 

2.28 

117.43 

611.03 

9.07 

307.59 

1.05 

2.42 

72.06 

6.67 

21.66 

411. 

312.28 

650.60 



1911.] 



DocrjiEXT No. 5. 



85 



Statement 1 — Continued. 



HARNETT COUNTY— Continued. 

STATE TAXE£ — Continued. 

Schedule C. 

Marriage liceoses 

Total Schedule C 

Total .Schedules B and C 

Total of general taxes 

SPECIAL TAX FOR PENSIONS. 

Property.. _ - -.- _ - 

Poll 

Total taxes for pensions 

Total State taxes, general and pension 

SCHOOL TAXES PAYABLE TO COCNTY TREASURER 

White polls. 2.524. g, S1.56. - 

Xcgro polls. 833. & $1-56- -.. _ _ 

Railroad, telephone, etc., $887,051.-.- 

Bank stock. S39.597 

Corporation excess. $38,232 

Listed by white citizens, $3,893,932..- 

Listed by negro citizens, $158,926 

Total school taxes 

COCNTT TAXES. 

County purposes - 

Poor 

Bridges and roads 

Special, fence - -.. 

.Special, bonds - 

Special, schools 

Total county taxes _ 

Total State, school and county taxes 



$ 1,621.14 
402.84 



$ 3, 937. 44 
1.299.48 



71.27 
68.82 



$11,594.54 
1,777.43 
4. 093. 78 
736.55 
10,035.48 
6. 405. 24 



Document Xo. o. 



Statement 1- — Continued. 



HAYWOOD COUNTY. 
W. R. Medford, Sheriff. 



Acres of land, 422,944.. 
Acres, mineral, quarry. 
Town lots, 924 



Total valuation real estate.. 



Horses, 2,584 

Mules, 1.029 

Jacks and jennies, 22 

Goats, 57 

Cattle, 15.860 

Hogs, 7,756 

Sheep, 9,020 

Dogs, 325 

Bicycles. 3 _.- 

Value farming utensils 

Value tools of mechanics.. 

Value household and kitchen furniture- - 

Value of provisions 

Value of fire-arms 

Value scientific instruments.. 

Money on hand or on deposit 

Solvent credits 

Money investments, shares, etc 

Value tobacco, leaf or manufactured 

Value musical instruments 

Value plated and silverware _-. 

Value watches and jewelry 

Goods, wares, merchandise 

Private banks — money, etc -_. 

All other personal property whatsoever.. 



t 2, 107, 706 

7,900 

1, 240, 162 



Total valuation personal property 

Total valuation real and personal property 
!ome tax as certified by Corporation Commission 



Schedule B. 



Theaters 

Circus or menagerie 

Lawyers, physicians, etc. 

Coal dealers 

Undertakers 

Livery stables 

Hotels- --- 

Billiard and pool tables-- 

Bagatelle tables, etc 

Bottling works 

Near beer 

Dealers in fireworks 

Cigarette dealers, retail-- 

Total Schedule B 



163, 535 
68,262 



173,510 

20, 101 

14, 636 

4,702 

35 

16.044 

3.607 

79.479 

27.603 

3.720 

1.733 

73.484 

261,544 

31.235 

20 

15,763 

2,996 

9,025 

166,994 

18, 560 

222, 155 



t 4,426.18 

16.59 

2, 6M. 34 



12.50 

42.50 

175.00 

30.00 

10.00 

32.50 

56.50 

250.00 

5.00 

5.00 

200.00 

5.00 

20.00 



llJll.] 



Document No. 5. 



87 



Statement 1 — Continued. 



HAYWOOD COUNTY— CoxTiNTED. 

STATE TAXES — continue-1. 

Schedule C. 

Marriage licenses - 

Total Schedule C --- 

Total Schedules B and C 

Total of general taxes - - 

SPECIAL TAX FOR PENSIONS. 

Property -- 

Poll... 

Total taxes for pensions 

Total State taxes, general and pension 

SCHOOL TAXES PAYABLE TO COCNTY TRE.VSURER, 

White polls. 2.7J6, (at SI. 50 

Negro polls. 61. ® $!.oO ---. 

Railroad, telephone, etc., $642.180. 

Bank stock. $142.093.... 

Corporation excess, $51.651 — 

Listed by white citizens, $4,711.204 

Listed Ijy negro citizens, $24,316 

Total school taxes 

COrNTY TAXES. 

County purposes 

Bridges and roads ^ 

Special, county 

Total county taxes 

Total .State, school and county tax 



S 1,894.20 
342.84 



S 4.192.00 
91.50 
1,155.92 
253. 76 
92.97 
8.480.16 
43.76 



$13, 037. i 
6, 6ii5. 73 
21.818.97 



Document N^o. 5. 



Statement 1 — Continued. 



HENDERSON COUNTY. 
V. C. V. Shepherd, T. C. Sheriff. 



r.^TE TAXE8. 



Arres of land, 214,261.. 
Acres mineral, quarry. 
Town lots, 2,449 



Total valuation real estate.. 



Horses, 1,379 

Mules, 1,039 

Jacks and jennies, 9 

Goats, 111 

Cattle, 8, 124 

Hogs, 3,994 

Sheep, 1,797- 

Dogs, 249 

Bicycles, 18 

Value farming utensils 

Value tools of mechanics. 

Value household and kitchen furniture.. 

Value of provisions 

Value of fire-arms 

Value scientific instruments 

Money on hand or on deposit 

Solvent credits 

Money investments, shares, etc 

Value cotton, in seed or lint 

Value tobacco, leaf or manufactured 

Value musical instruments 

Value plated and silverware 

Value watches and jewelry 

Goods, wares, merchandise 

Private banks — money, etc. 

All other personal property whatsoever.. 



Total valuation personal properly ;_ 

Total valuation real and personal property 

Income tax as certified by Corporation Ci 

Schedule B. 

Lawyers, physicians, etc 

Real-estate agents 

Coal dealers 

Undertakers 

Dealers in second hand clothing 

Bicycle dealers 

Livery stables 

Hotels 

Billiard and pool tables 

Bottling works 

Druggist liquor license 

Dealers in fireworks 

Cigarette dealers, retail 



93, 793 
76, 512 



121,227 
16,444 



16. 22S 

5,849 

87, 339 

25,500 

4,587 

2,250 

22, 169 

198, 179 

97 

1,000 

10 

28, 430 

4,038 

8,445 

139, 144 

350 

89. 681 



% 3, 468. 94 

9.49 

1.746.23 



Tax. 
155.00 
30.00 
30.00 
10.00 
5.00 
10.00 
25.00 
105.00 
125.00 
20.00 1 
25.00 [ 
5.00 
40.00 



Total Schedule B.. 



1011.] 



DOCUMEXT Xo. 5. 



89 



Statement 1 — Continued. 



HENDERSON COUNTY— Continued. 

STATE TAXES — Continued. 

Schedule C. 

Marria ge licenses 

Total Schedule C 

Total Schedules B and C 

Total of general taxes 

SPECIAL TAX FOR PENSION'S. 

Property 

PoU 

Total taxes for pensions... 

Total State taxes, general and pension 

SCHOOL T.\XE8 PAYABLE TO COrNTT TREASURER 

White polls. 2.004. (6, $1.50 

Negro polb. 109. @ tl.50 

Railroad, telephone, etc.. S315.690 

Bank stock, $87.716 

Building and loan associations. $1,464 

Listed by white citizens. $3,381.889 

Listed by negro citizens, $54,230-. 

From fines, penalties, etc 

Total school taxes 

COUNTS' TAXES. 

County purposes 

Poor 

Bridges and roads 

.Special, court-house , 

.Special, bridges and roads 

Total county taxes _ _ , 

Total State, school and county taxes 




$ 742. 00 
$ 8,028.35 



I 1,374.44 
253. 56 



% 3.006.00 
163.50 
726.09 
201.74 
3.78 
7,778.35 
124.73 
956.00 



$10,495.02 
7.298.22 
10.371.16 
3,841.17 
7,987.16 



90 



Document X( 



[Session 



Statement 1 — Continued. 



HERTFORD COUNTY. 
A. E. Garrett. .Sheriff. 

STATE TAXES. 



Acres of land. 207.S09 - $1,639,854 

Acres mineral, quarry. 1.506 — 46,139 

Town lots, 602 



Total valuation real estate.. 



Ho 



iS, 1,! 



Mules, 1,248 

Goats, 410 

Cattle, 5,216 

Hogs, 18,628 --.- 

Sheep, 1,175 

Dogs, 558 

Bicycles, 69 

Value farming utensils 

Value tools of mechanics 

Value household and kitchen furniture.. 

Value of provisions 

Value of fire-arms 

Value scientific instruments 

Money on hand or on deposit 

Solvent credits 

Money investments, shares, etc 

Value cotton, in seed or lint 

Value tobacco, leaf or manufactured 

Value peanuts 

Value musical instruments 

Value plated and silverware 

Value watches and jewelrj' 

Goods, wares, merchandise.. 

Private banks — money, etc 

Seines, nets, boats and other fishing apparatu 
All other personal property whatsoever 



119.837 

94,620 

410 

34,867 I 

31,186 

1,202 

1,860 

426 

22, 459 

2,577 

76, 434 

57, 797 

7,641 

282 

59, 875 

532,463 



23, 247 
1,825 



88,814 
5,400 



Total valuation personal property 

Total valuation real and personal property. 



Income tax as certified by Corporation Com 

Schedule B. 

Traveling theatrical companies « 

Lawyers, physicians, etc 

Horse dealers : 

Livery stables — 

Hotels 

Dealers in fireworks — 

Cigarette dealers, retail 

Total Schedule B 



10.00 
100.00 
175.00 

22.00 

12.00 
5.00 

20.00 



96.89 
795. 78 



251.66 

198. 70 

.86 

73.22 

65.60 

2.52 

3.91 

.89 

42.16 

5.41 

160. 52 

121.37 

16.05 

.59 

126. 74 

1,118.19 

15.38 

31.64 



.10 



16.97 
186.52 
11.34 



11)11.] 



Document oSTo. 5. 



91 



Statement 1 — Continued. 



HERTFORD COUNTY— Contin 

STATE TAXES — continued. 

Schedule C. 

Marriage licenses 

Subjects unlisted 

Delinquents 

Total Schedule C 

Total Schedules B and C 

Total of general taxes 

SPECIAL TAX FOR PENSIONS, 

Property 

Poll 

Total taxes for pensions 

Total State taxes, general and pension 

SCHOOL TAXES PAYABLE TO COUNTY TR 

White polls, 1,105. ® tl.56 

Necro polls, 1,286, Ig, $1.56 

Railroad, telephone, etc., t473,660.83 

Bank jlock, $46,178.70 

Corporation excesa, $250 

Luted by while citizens, $2,806.516 

Listed by negro citizens, $525,373 

FVom other sources 

Total school taxes , 

COUNTY TAXES. 

County purposes 

Special, roads 

Total county taxes , 

Total State, school and county taxes , 



141.00 
93.20 



I 1,723.80 

2.003.01 

947.32 

92.36 

.50 

5.613.03 

1,050.75 

319.11 



$10,214.17 
6,745.84 



92 



DoCUilEXT Xo. 5. 



Statement 1 — Continued. 



HYDE COUNTY. 

E. O. Spencer, Sheriff. 

8T.\TE TAXES. 

Acres of land, 307,952 

Acres mineral, quarry, timber 

Town lots, 79 -- 

Total valuation real estate _. 

Horses, 1,368 .- 

Mules, 318 .._ -.- 

Jacks and jennies, l.j 

Goats, 165 _ 

Cattle, 4,976 --. 

Hogs, 7,701 _ - - - 

Sheep, 2,260 -.- 

Dogs, 30 

Bicycles, 20. 

Value farming utensils 

Value tools of mechanics 

Value household and kitchen furniture 

Value of provisions _ 

Value of fire-arms 

Value scientific instruments 

Money on hand or on deposit 

Solvent credits 

Money investments, shares, etc 

Value musical instruments 

Value plated and silverware 

Value watches and jewelry 

Goods, wares, merchandise 

Private banks — money, etc 

Seines, nets, boats and other fishing apparatus 

All other personal property whatsoever 

Total valuation personal property 

Total valuation real and personal property.. . 
Schedule B. 



Lawyers, physicians, etc.. 
Cigarette dealers, retail.. 



% 753,965 
1,200 
23, 915 



Total Schedule B 

Schedule C. 

irriage licenses 

Total Schedule C 

Total Schedules B and C. 

Total of general taxes _ 



72, 332 
20. 501 



37,684 

12. 374 

2.260 

266 

107 

10,254 

1,947 

26, 673 

11,715 

3,592 

283 

19, 532 

120,310 

1,050 

5.170 

547 

3.282 

40,697 



S 1,593.83 
2.52 
60.72 



45.00 
5.00 



1911.] 



Document No. 5. 



93 



Statement 1 — Continued. 



501.00 ; 

153.00 ; 



HYDE COUNTY— Continued. 
ST.vTE TAXES — fontitiued . 

SPECIAL T.\X FOR PENSIONS. 

Property - 

PoU - -- 

Total taxes for pensions - -- 

Total State taxes, general and pension 

SCHOOL TAXES PAYABLE TO COUNTY TREASURER 

White polls. 873. % $1.50 - 

Negro polls, 402, @. J1.50 - 

Railroad, telephone, etc.. $1^.880 

Bank stock. $9.669.66 --- 

Corporation excess, $1,485 

Listed b.v white citizens. $1,211.040 

Listed by negro citizens. $41.481 

Total school taxes 

COUNTY TAXES. 

County purposes 

Poor 

Bonds 

Special, schools — 

Special, roads 

Total county taxes 

Total State, school and county taxes 



% 1,309.50 
603.00 
24.98 
17.41 
2.67 
2,179.87 
74.67 



% 1,830.99 
1.762.06 
2.555.11 
3.585.28 
1,116.64 



94 



Document l^o. 5. 



[Session 



Statement 1 — Continued. 



IREDELL COUNTY. 



STATE TAXES. 



Acres of land. 366,418 

Acres mineral, quarrj-, 60-. 
Town lots. 3,073 



Total valuation real estate 



Horses, 3,627 

Mules, 3,970 

Jacks and jennies, 12 

Goats. 194 

Cattle, 12,182 

Hogs, 10,610... 

Sheep, 970 -- 

Dogs, 367 -- 

Bicycles, 79 

Value farming utensils 

' tools of mechanics 

; household and kitchen fi 

■ of pro^■isions 

; of fire-arms 

• scientific instruments 

. hand or on deposit-. 



Valu 
"\-alu 
Valu 
Valu 
Valu 
Money 

Solvent credits --- 

Money investments, shares, etc 

Value cotton, in seed or lint 

Value tobacco, leaf or manufactured 

Value brandy and whiskey - 

Value musical instruments 

Value plated and silverware 

Value watches and jewelry 

Goods, wares, merchandise. 

Private banks — money, etc-- -. 

Seines, nets, boats and other fishing apparatus.. 
All other personal property whatsoever 



$2, 610. 180 

300 

2,001,263 



255, 757 

291.285 

635 

174 

146, 179 

40. 702 

1.098 

2,841 

726 

72. 737 

7,854 

198.428 

58,022 

9,603 

1,740 

63, 176 

815.689 

. 8.260 

99. 767 

15.043 

60 

55. 276 

4.406 

24,068 

617, 293 

4,530 

8 

504, 9S1 



Total valuation personal property 

Total valuation real and personal property 

Income tax as certified by Corporation Commission. 
Schedule B. 



Traveling theatrical companies. . 

Cirrus or menagerie 

Lawyers, physicians, etc 

Real-estate agents 

Coal dealers 

Undertakers.- 

Horse dealers 

Billiard and pool tables 

Bottling works 

Dealers in fireworks -. 

Cigarette dealers, retail 



{ 5.481.37 

.63 

4. 202. 66 



537.09 

611.70 

1.33 

.36 

307.02 

83.47 

2.31 

5.97 

1.52 

152.75 

16.49 

416. 70 

121.85 

20.17 

3.65 

132.67 

1,712.95 

17.34 

209.51 

31.59 

.13 

116.08 

9.25 

50.54 

1.296.31 

9.51 

.02 

1.060.40 



20.00 
425.00 
280.00 
60.00 
30.00 
10.00 
50.00 
25.00 
40.00 
10.00 
10.00 



1911.] 



DOCTMEXT Xo. 5. 



95 



Statement 1 — Continued. 



IREDELL COUNTY— Continued. 

STATE TAXES— continued. 

Schedule C. 

Uarriage licenses 


$ 299.00 


S 299.00 
















$3,164.83 
589.08 
















Poll 










S 6,000.00 

1,363.50 

3,071.73 

580. 16 

181.35 

224.79 

13,824,93 

398.80 


3 753 91 






Total State taxes, general and pension _. 


$ 22,164.90 


SCHOOL TAXES PAYABLE TO COUNTY TRE.VSCRER. 
WhlU' polls, 4,000, fe $1.50 




Negro polls. 909, © $1.50 




Railroad, telephone, etc., $1,706,519.-.. 




Bank .itock, $322,314 




Building and loan associations, $101,026 




Corporation excess, $124,888 




Listed by white citizens, $7,690,519 












$26,324.38 
23,722.57 
6,983.71 
1.745.93 








COUNTY TAXES. 








Special, jail 




.Special, achooU 




Total county taxes 








Total State, acbool and county taxes 




$106,587.25 











96 



Document No. 5. 



[Session 



Statement 1 — Continued. 



JACKSON COUNTY. 
J. M. WoRLEY, Sheriff. 

ST.4TE TAXES. 



Acres of land, 345,293 

Acres mineral, quarry, 19,165. 
Town lots. 304 



Total valuation real estate. 



Horses, 1,204 

Mules. 733 

Jacks and jennies. 12.. 

Goats, lis 

Cattle, 8,915 -- 

Hogs, 10,501 -. 

Sheep, 8,799 



Bicycles, 6 -- 

Value farming utensils - 

Value tools of mechanics 

Value household and kitchen furniture 

Value of provisions 

Value of fire-arms 

Value scientiSc instruments 

Money on hand or on deposit 

Solvent credits -. 

Money investments, shares, etc 

Value tobacco, leaf or manufactured _ 

Value musical instruments 

Value plated and silverware 

Value watches and jewelry... — 

Goods, wares, merchandise 

Private banks — money, etc 

Seines, nets, boats and other fishing apparatus. 
AH other personal property whatsoever 



$1,317,585 
40, 689 
125,810 



121,375 
18.509 
12, 427 



45, 394 

19, 827 

4,589 

1,447 

45.391 

105, 516 

4,000 

50 

13,319 

696 

5,131 

262. 943 

15. 126 



Total valuation personal property. 

Total valuation real and personal property. 

Schedule B. 

All other shows 

Livery St ables 

Hotels - -- 

Total Schedule B.. 

Schedule C. 

Marriage licenses 

Total Schedule C .-- 

Total Schedules B and C 

Total of general taxes 



$ 2.483,550 

Tax. 

S 65.00 

11.00 
95.00 



85.45 
264.20 



178. 30 
118.58 



254. 89 

38.87 

26.10 

1.9 

.28 

29.70 

10.39 

95.33 

41.64 

9.64 

3.04 

95.32 

221. S8 

8.40 

.10 

27.97 

1.46 

10.77 

e52. 18 

31.76 

338.46 1 



lull.] 



Document No. 5. 



97 



Statement 1 — Continued. 



JACKSON COUNTY— Continued. 
STATE TAXES — continued. 
SPECIAL TAX FOR PENSIONS. 

Property 

PoU 

Total taxes for pensions 

Total State taxes, general and {lension 

SCHOOL TAXES PAYABLE TO COUNTY TREASURER. 

White polls, 1.6o9, @ $1.50 

Indian polls, 20, @ 81.50 

Negro polls, 57, @ $1.50.... 

Dogs, 3S, (g, $1.... 

Railroad, telephone, etc, $679,775.64 

Bank stock. 820,571.27. 

Corporation excess. 812,783 

Listed by white citizens, 82.394,954 

Listed by Indian citizens, 867, 6S8 

Listed by negro citizens, $20.908 

Total school taxes 

COUNTY TAXES. 

County purposes 

Poor 

Bridges and roads 

Special, debts and improvements 

ripecial, schools 

Total county taxes 

Total State, school and county taxes. 



$ 2,488.50 
30.00 
85.50 
38.00 
1,223.59 
37.03 
23.01 
4, 310. 92 
121.84 
37.63 



8 7,681.48 

659.68 

7.991.70 

4,155.68 

7,615.44 



-Purt 2 



98 



Document JSTo. 5. 



[Session 



Statement 1 — Continued. 



JOHNSTON COUNTY. 
R. M. NowELL, Sheriff. 

ST.^TE T.\XES. 



Acres of land. 471.071 S3. 174. 108 

Acres minera!, quarry, 6.685 27,400 

Town lota, 2,1S1 - 1.074,526 

Total valuation real estate 



% 6,665.63 

57.54 

2, 256. 50 



Horses, 1,993 - S 

Mules. 5.577 

Jacks and jennies, 4 

. Goats. 2,262 

Cattle, 10,545 

Hogs, 51,606 

Sheep, 2,228 

Bicycles. 188 

Value farming utensils 

Value tools of mechanics 

Value household and kitchen furniture 

Value of provisions 

Value of fire-arms 

Value scientific instruments 

Money on hand or on deposit 

Solvent credits 

Money investments, shares, etc 

Value cotton, in seed or lint - 

•■ toljacco. leaf or manufactured [ 

' turpentine, rosin and tar 

! brandy and whiskey 

t musical instruments.. 

: plated and silverware 

' watches and jewelry 

•chandise. ». 



Valu 
Valu 
Valu 
Valu 
Valu 
Valu 
•Goods, wa 

Private banks — money, etc — 

Seines, nets, boats and other fishing apparatu 
All other personal property whatsoever 



Total valuation personal property 

Total valuation real and personal proper! 
tax as certified by Corporation Co 
ScheJuk B. 



Lircus or menagerie 

Lawyers, physicians, etc 

Coal dealers 

Undertakers 

Horse dealers 

Peddlers in clocks, stoves, etc.. 

Bic.vcle dealers 

Livery stables 

Fed dlers ., 

Lightning rod agents 

Hotels 



143.243 

487, 248 
320 
1.337 
111,466 
78.468 
2.230 
1,514 
45.729 
7,153 
207,366 
157,127 
13.590 ^ 
2,806 
60,967 
747.105 
13.133 
67.347 I 
S31 I 
60 
171 
53, 861 
4.321 I 
27.658 
311.901 I 
1,566 [ 
57 
712,478 



52.50 ' 
283.00 
10.00 
25.00 
175.00 
_'5. 00 
10. (10 
35. 00 
50. 00 
25.00 
33.75 



I 300. 81 

1,023.22 

.67 

2.85 

234. 08 

164.78 

4.68 

3.18 

96.03 

15.02 

435. 47 

329. 97 

28.54 

5.89 

128. 03 

1,568.92 

27.58 

141.43 

1.11 

.13 

.36 



58.08 

654.99 

3.29 



S 15,827.29 
172.10 



litll.] 



Document No. 5. 



Statement 1 — Continued. 



JOHNSTOM COUNTY— Continued. 
STATE TAXES — Continued. 
Schedule B — continued. 



Billiard and pool tables ] % 

Bagatelle tables, etc 

Near beer 

Dealers in pistols 

Dealers in fireworks - 

Cigarette dealers, retail 



Total taxes for pension 

Total State taxes, general and pension.. 



SCHOOL TAXES PAYABLE TO COUNTY TREASURER. 

White polls, 4,840, @ $1.54.... 

Neuro polls, 1,232, @i $1.54.. 

Dogs. 101, (» %\ 

Railroad, telephone, etc., $2,583,268 

Bank stock. $119,517... 

Buildini; and loan associations, $4,785 

Corporation excess, $76,640 

I Listed by white citizens, $7,217,677 

Luted by negro citizens, $319,130 



Total school taxes.. 



COUNTY TAXES. 

County purposes 

Total county taxes 

Total State, school and county taxes. 



25.00 
10.00 
260.00 
120.00 
20.00 
135.00 



Total Schedule B 

Schedule C. 

Marriage Ucenses S 423.00 

Total Schedule C i 

Total Schedules B and C 

Total of general taxes 

SPECI.^L TAX FOR PENSIONS. 



Property.. 
Poll 



t 3, 014. 72 
728.64 



t 7,453.60 


1,897.28 


101.00 


4,649.88 


215. 13 


8.62 


137.95 


12,991.82 


574.43 



100 



DocI'ilENT Xo. 5. 



[Session 



Statement 1 — Continued. 



JONES COUNTY. 
J. S. Hargett, Sheriff. 



STATE TAXES. 



! of land. 309.1 
] lots. 1.047--- 



Total valuation real estate-. 



Horses. 706 

Mules. 893 

Jacks and jennies, 4 

Goats. 625 

Cattle. 3.566 

Hogs. 11,711 

Sheep, 953 

Dogs, HI - 

Bicycles, 44 — 

Value farming utensils 

Value tools of mechanics 

Value household and kitchen furniture- - 

Value of pro\asions 

Value of fire-arms 

Value scientific instruments 

Money on hand or on deposit 

Solvent credits 

Money investments, shares, etc 

Value cotton, in seed or lint—- 

Value tobacco, leaf or manufactured 

Value musical instruments 

Value plated and silverware 

Value watches and jewelry 

Goods, wares, merchandise 

Private banks — money, etc 

All other personal property whatsoever.. 



81,187,688 
154, 593 



43,S41 
69,845 



3D, 969 
14,500 



18.057 
4,483 



11,035 
123.843 



8,654 
199 

3,753 
53,200 
10, 675 
92, 286 



Total valuation personal property 

Total valuation real and personal property 

Schedule B. 

Lawyers, physicians, etc 

Livery stables.... 

Peddlers - 

Cigarette dealers, retail 

Total Schedule B 



t 2,494.14 
324. 65 



91.44 

146. 67 

.49 

.75 

65.04 

30.45 

2.03 

1.40 

.89 

18.68 

3.53 

56.27 

37.92 

9.41 

1.10 

23.17 

260.07 

.32 

.90 



111.72 
22.42 
193. 80 



35.00 
11.00 
12.50 
25.00 



1911.] 



Document Xo. 5. 



101 



Statement 1 — Continued. 



JONES COUNTY— CoXTixn 
STATE TAXES — continued. 
Schedule C. 



Marriage licensed ' $ 

Subjects unlisted 

Double tax.- 



Total Schedule C 

Total Schedules B and C. 
Total of general taxes 



SPECIAL TAX FOR PENSIONS. 



Propeity- 
PoU 



Total taxes for pensions 

Total State taxes, general and pension.. 



SCHOOL TAXES PATABLE TO C( 

White polls. 780, @ $1.41 

Xeero polls. 564. @ 81.41 

Railroad, telephone, etc., $467.243... 

Bank stock. t9.310 

Corporation excess, $5,500 

Listed by white citizens, $1,764,767- 
Listed by negro citizens, $103, 766 



Total school taxes.. 



County purposes.. 

Special, roads 

Special, schools... 



Total county taxes 

Total State, school and county taxes.. 



63.00 
1.80 
16.85 



S 81.65 








$ 


165. 15 


$ 


4,089.07 


$ 747.41 






158.88 








906.29 


S 


4.995.36 


$ 1,071.60 






795.24 






841.04 






16.75 






9.90 






3,176.58 






186.78 








6. 097. .19 


$6,271.83 






4,121.68 






3.322.11 








13,715.62 




$24,808.87 



102 



Document No. 5. 



[Session 



Statement 1 — Continued. 



LEE COUNTY. 
C. G. Petty, .Sheriff. 



Acres of land, 157.332 $ 895,517 

Acres mineral, quarry, 2,411 24,965 

Town lots, 1,330 577,671 



Total valuation real estate. 



Mules, 1,166 

Jacks and jennies, 16.. 



Cattle. 2.9: 



),031.. 



Ho 

Sheep. 565 

Dogs, 58 

Bicycles, 14 

Value farming utensils.. 

Value tools of mechanics 

Value household and kitchen furnitu 

Value of provisions 

\'alue fire-arms 



46, 690 
101, 690 



35,388 

12, 785 

616 

249 

155 

10,370 

2,861 

49,042 

13,905 

4,031 

2,201 

44,578 

155.039 

4.300 

14,594 

21,065 

1,147 

6.166 

115, 693 

6,865 

162, 602 



\'alue scientific instruments 

.Money on hand or on deposit 

Solvent credits 

Money in\-estment, shares, etc 

Value cotton, in seed or lint 

Value musical instruments 

Value plat^^d and silverware 

Value watches and jewelry 

Cloods, wares, merchandise 

Private banks — money, etc 

Ail other personal property whatsoever 

Total valuation personal property.. 



Total valuation real and personal property I 

Income tax as certified by Corporation Commission. 

Schedule B. 

Theaters — 

Circus or menagerie 

Lawyers, physicians, etc... 

Keal estate agents 

I'ndertakers 

Horse dealers 

Livery stables 

Hotels 

Bottling works 

Near beer — 

Cigarette dealers, retail 

Total .Schedule B 



$ 1,880.58 

52.43 

1,213.11 



98.05 

213.55 

L04 



20.00 
210.00 
110.00 
30.00 I 
15.00 1 
50.00 
13.00 
11.50 
10.00 
40.00 
45.00 



74.32 
26.85 
1.29 



21.78 

6.01 

102. 99 



93..61 

325. 58 

9.03 

30.65 

44.24 
2.41 

12.95 
242.96 

14.42 
341.46 



I'Jll.] 



Document No. 5. 



103 



Statement 1 — Continued. 



LEE COUNTY— Cr.NTixi- 

STATE TAXES — Continued. 

Schedule C. 

Marriage licenses 

Double tax 

Double tax remitted to single.. - 

Total Schedule C... 

Total .Schedules B and C 

Total of general taxes 

SPECIAL TAX FOR TEXSION 

Prop<.Tly 

Poll 

Total taxes for pensions 

Total State taxes, general and pension. 

SCHOOL TAXES PAYABLE TO COrXTY 

White polls. I.17S. 6 SI 50 

Negro polls. 404. ^ $1.50 _ 

Railroad, telephone, etc.. J842.683.70 

Bank stock. J46.444.26 

Corporation excess. J64. 634 

Listed by white citizens. $2.212.470... 

LlsU'd by negro citizens. $98.487... 

Total school taxes 

COrXTT TAXES. 

County purposes 

Special, schools 

•Special, sinking fund , 

Total county taxes 

Total State, school and county taxes... 





5 679. 58 


) 

S 924.38 
189.84 


S 0. 610.55 




1.114.2? 


$ l,7--.7.00 

603.00 

1,310.83 

83. CO 


S 6.724.77 



i 8.727.16 
1.495.73 
2.611.78 



104 



Document N^o. 5. 



Statement 1 — Continued. 



LENOIR COUNTY. 
J. P. NuNN, Sheriff. 



Acres of land, 247,626. I $1,451,051 

Acres mineral, quarry, 13,334 I 42,609 

Town lots. 2.034 1,622,876 



Total valuation real estate.. 



Horses, 1,069 

Mules, 1,913-- 

Jacks and jennies, 1 

Goats, 817 

Cattle, 3,754 

Hogs, 19,564 

Sheep, 569 - --. 

Dogs, 194 

Bicycles, 261 

Value farming utensils 

Value tools of mechanics 

Value household and. kitchen furnitun 

Value of i>rovisions 

Value of fire-arms 

Value scientific instruments 

Money on hand or on deposit 

Sol vent credits 

Money investments, shares, etc - 

Value cotton, in seed or lint 

Value tobacco, leaf or manufactured-- 

Value turpentine, rosin and tar- 

Value brandy and whiskey 

Value musical instruments-. 

Value plated and silverware 

Value watches and jewelry 

Goods, wares, merchandise 

All other personal property whatsoeve 



Total valuation personal property 

Total valuation real and personal property 
:ome tax as certified by Corporation Co 
Schedule B. 



Theaters.- 

Traveling theatrical companies- 

Circus or menagerie 

Lawyers, physicians, etc --. 

Real estate agents --- 

Undertakers 

Collecting agencies 

Horse dealers , 

Bicj'cle dealers 

Pawnbrokers 

Livery stables 

Peddlers 



89, 633 
115,725 



35,207 

21,655 

519 

1,075 

1,019 

14,566 

3,813 

140, 859 

42, 897 

7,664 

2,329 

18, ISl 

519,488 

3,335 

7,060 

45, 955 

100 

37, 527 

5,625 

18, 854 

282, 500 

2,493 

278. 049 



$ 3,047.20 

90.11 

3,408.04 



S 188. 23 
243. 02 



50.00 
30.00 
29.00 

165.00 
10.00 
20.00 
30.00 

175.00 
10.00 

100.00 
24.00 
25.00 



295. SO 
90.08 
16.09 



7.00 
14.83 
96.51 
.21 
78.81 
11.81 
39.59 
593. 25 
5.24 
583. 90 



1911.] 



Document Xo. 5. 



105 



Statement 1 — Continued. 



LENOIR COUNTY-CoXTiMED. 
STATE TAXES — conliuued. 
Schedule B — continued. 


Tax. 

i 50. 50 
100.00 
15.00 
120.00 
20.00 
80.00 
40.00 
150.00 


$ 1.243.50 
218.00 




















Dealers in pistols 

Dealers in fireworks 








Total Schedule B 

Schedule C. 
Marriage licenses _ 


$ 218.00 


• 












Total Schedules B and C 


S 1,925.40 
438. 96 












SPECIAL TAX FOR PENSIONS. 




Poll 
















S 2.585.70 

1, 694. 16 

1,064.63 

565. 20 

11.23 












SCHOOL TAXES PAYABLE TO COtNTV THEASfREB. 
White polls. 2.210, e $1.17 




Xcitro polls. 1.44S. (a- SI. 17 

Railroad, telephone, etc., $591 464.. 




Bank stock. $.314. 0:w 

Building and loan a.«sociations, $6, 239 




Corporation excess. )m8.451. ' 




Listed by white cltiiens, $4,584,499. 


8, 252. 10 
412.20 




Luted by negro cltljens, $229, 000 








Total school taxes 


SIS. 512. 94 
10,716.19 
7,241.67 
1.087.83 


15.339.55 


COUNTY TAXES. 

County purposes , 

Bridges and roads 




Special, bridges 




Special, railroads 

























106 



DocuiiEXT Xo. 5. 



[Session 



Statement 1 — Continued. 



LINCOLN COUNTY. 

G. Lee Heavner, SlieiifT. 

STATE TAXES. 



Acres of land. 175.990 $1,940,663 

Acres nuDeral, quarry, 519 5.340 

Town lota, 744 499,603 



Total valuation real estate. 



Horses, 1.7S0_ 

Mules, 2,118 -. 

Jacks and jennies, 7 

Goats, 36 

Cattle, 6,064 - 

Hogs, 5,192 

Sheep, 211-... 

Bicycles, 117 -... - 

Value farming utensils 

Value tools of mechanics 

Value household and kitchen furniture.. 

Value of provisions 

Value of fire-arms 

Value scientific instruments 

Money on hand or on deposit 

Solvent credits 

Money investments, shares, etc 

Value cotton, in seed or lint 

Value tobacco, leaf or manufactured 

Value musical instruments 

Value plated and silverware 

Value watches and jewelry 

Goods, wares, merchandise 

Private banks — money, etc 

All other personal property whatsoever. 



129. 105 

164, 153 

1,282 

38 

71,950 

■ 23,020 

253 

810 

44,003 

4,584 

64,687 

34.180 

5.859 

2.402 

28. 098 

450. 983 

12.155 

70.650 

55 

28.232 

1.128 

7,894 I 

135,091 

3,451 j 
153,753 



Total \aluation personal property 

Total valuation real and personal property 

Income tax as certified by Corporation Commission.. 

Schedule B. 

Theaters 

Lawyers, physicians, etc 

Real estate agents 

Undertakers 

Horse dealers 

Bicycle dealers 

Livery stables 

Hotels 

Billiard and pool tables 

Slot machines with fixed returns 

Bottling works - — 

Druggist liquor license... 

Dealers in pistols 

Cigarette dealers, retail 

Total Schedule B 



Tax. 
40.00 
120.00 
20.00 
10.00 
50.00 
5.00 
7.00 
3.75 
150.00 
3.00 
20.00 
20.00 
20.00 
10.00 



S 4,075.39 

11.21 

1,049.17 



271. 12 
344. 72 



151.09 

48.34 

.53 

1.70 

92.41 

9.63 

135.84 

71.78 

12.30 

5.04 

59.01 

947.06 

25.53 

148.36 

.12 

59.29 

2.37 

16. 5S 

283.69 

7.25 

322. 8S 



1911.] 



Document No. 5. 



107 



Statement 1 — Continued. 



LINCOLN COUNTY— CoxTiNi 
STATE TAXES — cotitirt ued. 
Schciule C. 

Marriage licenses 

Total Schedule C- -- 

Total Schedules B and C 

Total of general taxes 

SPECIAL TAX FOR PENSIONS. 



Property 
Poll 



Total taxes for pensions _-. 

Total State taxes, general and pension.. 



SCHOOL TAXES 



KTilte polls. 2.073. & $1.50 

-Vegro polls. 285, @ $1.50 

Dogs. 27. @ tl ---- 

Railroad, telephone, etc., $469.329.58.. . 

Bank stork. $116.155.09 

lllulldlng and loan associations. $9,296. 

Corporation excess, $89,249 

ttated by white citizens. $3.791.850 

[Listed by negro citizens, $91.572 



$ 1,553.37 
282. 96 


$ 8.709.43 


S 3,264.98 
448.87 
27.00 
962.73 
238. 12 
19.05 
182.95 
7, 773. 29 
187.73 


1,,S36.33 


S 10,635.76 



Total school taxes.. 



COCNTY TAXE 



<''ounty purposes 

'Bridges and roads , 

(•special, roads 

^Special, county home. 



Total county taxes 

Total State, achool and county taxes.. 



$14. 174. 72 
1.517.48 

6,437.32 
10.549.70 



108 



DoCUMEXT Xo. 5. 



Statement 1 — Continued. 



MACON COUNTY. 

Alex Moore, .Sheriff. 

.^cres of laud. 332,394 


Value. 

$1,054,267 
28,595 
174,877 


Total Value. 
t 1, 257. 739 

670, 124 


T<i.r. 

% 2,213:96 
60.05 
367.24 


Total Tax. 






Town lots, 307 






i 65,469 

76,819 

1,780 

20 

93,584 

15,638 

6,966 

299 

15,089 

3,338 

35, 989 

16, 768 

3,138 

1,413 

22, 129 

147,854 

8 

14 

8.832 

750 

3,545 

49, 196 

1,765 

99,721 


S 137.48 

161.32 

3.74 

.04 

196. 53 

32.84 

14.63 

.63 

3'l.69 

7.01 

75.58 

35.21 

6.59 

2.97 

46.47 

310.49 

.01 

.03 

18.55 

1.58 

7.44 

103.31 

3.71 

209.41 


% 2.611.25 


Horses, 1,095 

Mules, 1,071 


Jacks and jennies, 34 

Goats, 19.... 

Cattle, 8,720 




Hogs, 10,477 




Sheep. 6,248. 












































Value brandy and whiskey 
































S 250. 25 


1,407.26 






Total valuation real and personal property 

Income tax as certified by Corporation Commissio 

Schedule B. 

Circus or menagerie 

Side shows 


t 1,927,863 

Tax. 

S 25.00 
2.00 
85.00 
26.50 
11.75 
50.00 
5.00 
10.00 
25.00 
5.00 ' 
5.00 


.5 4,048.51 
3.00 


Lawyers, physicians, etc 












Baeatelle tables, etc 














____. 




Total Schedule B 







911.] 



DOCIMEXT Xo. 5. 



109 



Statement 1 — Continued. 



MACON COUNTY— CoNTixcED. 

STATE TAXES — continued. 

Schedule C. 



arriage licenses 

[Tears for insolvents 

ouble tax remitted to single.. 



Total Schedule C 

Total Schedules B and C. 
Total of general taxes 



SPECIAL TAX 



roperty. 
oU 



Total taxes for pensions _ 

Total State taxes, general and pension. 



SCHOOL TAXES PAYABLE TO COUNTY TRE.\SURER. 



ihlte polls, 1.55«. @ J1.70.... 

Icgro polls. 48. fe tl.70.... 

|og>, lew. @ II _ 

kllroad. telephone, etc., $187,359.93. 

tok stock. $38.464.60 

jorporatlon excess, $19.273 

wed by white citizens. $1. 914.566- -. 

luted by negro citizens. $13.297 

Tom Bnes. penalties, etc 



I Total school taxes [ 



COC.XTY TAXES. 



bunty purpoeefl.. 



POT. 

Wd. 



idges and roads 

.*clal. schools 

'«-clal. roads and stock laws.. 



Total county taxes 

Total State, school and county taxe«.. 











$ 


95.00 

2.22 

720.44 


$ 817.66 












S 1.067.91 








S 5.119.42 






S 771.15 
192. 72 






963.87 


$ 6,083.29 


' 




$ 2.648.60 
81.60 
104.00 
412. 19 
84.62 
42.40 
4,212.05 
29.25 
171.95 






7. 786. 60 






i 6, 151. 10 
2.002.87 
1.036.48 
2.514.79 
S. 119.43 






16.874.73 




$30,744.68 



110 



Document ^o. 5. 



Statement 1 — Continued. 



MADISON COUNTY. 
G. W. Cole, Sheriff. 

SI^TE T.VXES. 



Acres of land, 271,385.... j SI, 523, 014 

Town lots, 415 ----' 307,192 



Total valuation real estate.. 



Horses, 1,621 

Mules, 1,906 

Jacks and jennies, 21 

Goats, 22 

Cattle, 12,997 

Hogs, 10,101 

Sheep, 5,463 - 

Dogs, 360 

Bicycles, 5 

Value farming utensils 

Value tools of mechanics 

Value household and kitchen furniture.. 

Value of provisions 

Value of Bre-arms.. 

Value scientific instruments 

Money on hand or on deposit.. 

Solvent credits 

Money investments, shares, etc 

Value cotton, in seed or lint 

Value tobacco, leaf or manufactured 

Value musical instruments 

Value plated and silverware 

Value watches and jewelry 

Goods, wares, merchandise .-_ 

Private banks — money, etc 

All other personal property whatsoever.. 

Total valuation personal property... 



Total valuation real and personal property.— 

Schedule B. 

Lawyers, physicians, etc 

Coal dealers ' 

Livery stables 

Hotels 

Near beer 

Dealers in pistols 

Dealers in fireworks 

Cigarette dealers, retail 

Emigrant agents 

Total Schedule B 



97, 270 
128, 648 



141, 103 
24,665 
7,519 



36, 907 

29,420 

4,755 

809 

68, 586 

160, 681 

3,112 

1.100 

15 

8,599 i 

672 
5,670 
86,111 



t 3,198.33 
645.10 



i 2,822,379 

Tax. 

i 90.00 

10.00 
2.50 
17.50 
40.00 
40.00 
10.00 
10.00 
90 



1911.] 



DoccMEXT Xo. 5. 



Ill 



Statement 1 — Continued. 



MADISON COUNTY— CoN-TTNDED. 

STATE TAXES — continued. 

Schedule C. 
tfarriage licenses 


$ 173.00 


S 173.00 
















1,128.95 
328.20 








Total of general taxes _ 

SPECIAL TAX FOR PENSIONS. 


S 6.320.90 


i>oll , 










$ 4,471.50 
41.25 

1,948.86 
77.41 
48.93 

6,491.47 








Total State taxes, general and pension 


.S 7. 778. 05 


SCHOOL TAXES PAYABLE TO COUNTY THEASUREH. 

*'hlte polls. 2.710, fe SI. 65 




[."egro polls, 25, @ $1.65 




(allroad, telephone, etc., $847,242.07 




»ank stock, $33,657.46. 




orporalion excess, $21.275 

lated by wlute citizens. $2,822,379 




1 Total school taxes 




$ 9,108.67 
1,039.35 
11,670.27 
4,469.46 
3. 3.52. 10 


13,079.22 


COINTY T.VXES. 

ounty purposes 








'lipclal, bond Ind 




rieclBl, Int. C. House 








j Total county taxes 



















112 



Document Xo. 5. 



[Sesfidu 



Statement 1 — Continued. 



MARTIN COUNTY. 
J. C. Chawford, Sheriff. 

.STATE TAXES. 



.4cres of land, 273.099 , $1,485,576 

Acres mineral, quarry 22,509 

Town lots, 1,171 



Total valuation real estate.. 



Horses, 1,397.. $ 

Mules, 1.795 ...- 

Jacks and jennies, 1 

Goats, 197— - --- 

Cattle. 5,750 

Hogs, 22.718 

Sheep, 637-— 

Dogs, 45 - 

Bicycles, 108 

Value farming utensils 

Value tools of mechanics.. 

Value household and kitchen furniture 

Value of provisions . 

Value of fire-arms 

Value of scientific instruments 

Money on hand or on deposit '. 

Solvent credits 

Money investments, shares, etc 

Value cotton, in seed or lint , 

Value tobacco, leaf or manufactured 

Value brandy and whiskey. .._ 

Value musical instruments 

Value plated and silverware 

Value watches and jewelry _ w.. 

Goods, wares, merchandise 

Private banks — money, etc 

All other personal property whatsoever 



Total valuation personal property. 



Total valuation real and personal property 
Income tax as certified by Corporation Commission. 
Schedule B. 



97, 5S9 
166. 965 



49. 116 

39, 626 

639 

437 

869 

20.297 

3.649 

105.796 

72.880 

8,681 

1.645 

45. 886 

594, 445 

1,250 

2,611 

3,820 

125 

25.561 

1.986 

11.029 

179. 147 

24.032 

188.558 



t 3.119.71 

47.27 
1,026.20 



204.93 
350. 62 



103. 14 

83.21 

1.3l 

.92 

1.82 

42.62 

7.66 

222, 17 

153. 05 

18.23 

3.45 

96.36 

1. 248. 33 

2.62 

5.48 

8.02 

.26 

53.68 

4.17 

23.16 

376. 21 

50.46 

395.97 



Theaters - - I t 7.50 

Traveling theatrical companies I 20.00 

Circus or menagerie ! 25.00 

Side shows — \ 9.00 

Law.vers, physicians, etc I 115.00 j 

Undertakers . -- 25.00 

Horse dealers 75.00 

Bicycle dealers..-- --- -.- 5.00 

Livery stables 2.00 

Hotels - -- — 13.00 

Billiard and pool tables --- 50.00 

Slot machines with fixed returns.... -.- 3.00 

Bottling works -- 10.00 



imi.] 



Document No. 5. 



113 



Statement 1 — Continued. 








M.\RTIX COUNTY-Co.NTiNCED. 

STATE TAXES — COrittliUftl. 

Sclieduie B—cotilinued. 
Near beer - 


; 


Tax. 

100.00 
20.00 
15.00 
45.00 

196. SI 
5.00 


S 741.31 
189.00 




Dealers in pistols _ 

Dealers In fireworks-. 

Cigarette dealers, retail - 

Dealers in spirituous liquors. 

Itinerant oculists 

Total .Schedule B .. . 




s; 


189.00 




ScheduU C. 






















Total Schedules B and C 


i 1,457.46 
330. 96 


S 930.31 
S 8.631.91 


Total of general taxes 


'PoU 








Total taxes for pensions _ 


$2,368.50 

1.768.50 

45.00 

2.799.53 

140.49 

19.20 

5.931.00 

627.56 


1.788.42 


Total State taxes, general and pension. 




$ 10,420.33 


SCHOOL TAXES PAYABLE TO COCNTY TREASURER. 

>Vhlte polU, 1,579, @ 11.50 






uNegro polls, 1,179, @ $1.50 




Dogs, 45, @ 11 




iRallroad, telephone, etc., J1.55o,291.51 

Bank stock, 178.049.68 




Corporation excess, »I0,665 




l.lirted by white citixens. t3,295,000 

tialed by negro citizens. B48,M5 










j Total school taxes 


$11,123.23 
2,661.06 


13, 699. 78 




COnSTY TAXES. 






i^pedal, schools 




1 

Total county taxes 






13.784.29 


Total State, school and county taxes . 


$37,904.40 




8 Part 2. 











114 



Document Xo. 5. 



Statement 1 — Continued. 



McDowell county. 

p. H. Markham. Sheriff. 

STATE TAXES. 



Acres of land, 280.983 ! S 909,630 

Acres mineral, quarry. 6,485 i 7,856 

Town lots, 1,623- J 321,362 

Total valuation real estate 

Horses, 549 $ 26,.344 

Mules, 1,174 62,172 

Jacks and jennies, 14 370 

Goats, 38 38 

•Cattle, 4,459. 52,235 

Hogs, 3,816 9,128 

Sheep, 776 .- 764 

Dogs. 249 822 

Bicycles, 1 5 | 

Value farming utensils ; 6. 840 

Value tools of mechanics _.: 2,843 

Value houisehold and kitchen furniture 18,747 . 

Value of provisions ' 10,022 

Value of fire-arms 2,431 

Value scientific instruments 1,256 

Money on hand or on deposit 41,007 

Solvent credits - ] 125,651 

Money investments, shares, etc I 10,659 

Value musical instruments i 10.727 1 

Value plated and silverware 505 

Value watches and jewelry j 3,904 

Goods, wares, merchandise ' 79.042 

Private banks — money, etc 6,799 

All other personal property whatsoever | 302, 

'Total valuation personal property 

Total valuation real and pergonal property.. . 

Income tax as certified by Corporation Commission ., 

ScherJule B. 

Traveling theatrical companies 

Circus or menagerie 

Lawyers, physicians, etc 

Coal dealers 

Undertakers 

Xii very stables 

Hotels 

Billiard and pool tables.. ., 

Slot machines with fixed returns.. 

Bottling works 

Dealers in pistols. 

Dealers in fireworks 

Cigarette dealers, retail 

Total Schedule B....1 




40.00 
50.00 
90.00 
10.00 
10.00 

8.50 

8.50 
25.00 

3.00 
10.00 
20.00 

5.00 
20.00 



111.] DOCUMEXT No. 5. 




115 


Statement 1 — Continued. 


McDowell county— coNTiNnED. 

Schedule C. 
I rrisge licenses 


$ 129.00 
76.08 


$ 205.08 




Total Schedule C 












805.00 
220.92 










» 




U. 




j Total taxes for pensions _ 

j Total State taxes, general and pension 




$ 2,451.00 
310.50 
3,826.08 
410.70 
49.56 
4.542.70 
87.12 


1.026.10 
$ 5.793.41 


SCHOOL TAXES PAYABLE TO COUNTY TKEASUHER. 

jlite polls, 1,634. @ $1.50 




gro polls, 207, @ SI. 50 




lUroad. telephone, etc.. $1.663,511.31 

.nk stock, $178.565.44 






















t 9,235.16 








1 

)unty purposes , 




Mdgcs and roads.- ._ 




9,157.04 
13,568.07 
4.320.92 




leclal, schools 

Total countv taxes 






36,980.77 


Total .State, school and county taxes 


1 






t 54,451.84 



116 



Document No. 5. 



[Session 



Statement 1 — Continued. 



MECKLENBURG COUNTY. 
N. W. Wallace, Sheriff. 



Acres of land. 314.938 

Acres, mineral, quarry, 13 

Town lots, 15,825 

Total valuation real estate 

Horses. 3,693 

Mules, 4,919 

Jacks and jennies, 25 

Goats, 181 , 

Cattle, 10,023 

Hogs. 7,764 

Sheep, 621 

Bicycles, 282 

Value farming utensils 

Value tools of mechanics _. 

Value household and kitchen furniture 

Value of provisions... 

Value of fire-arms 

Value scientific instruments 

Money on hand or on deposit... 

Solvent credits 

Money investments, shares, etc 

Value cotton, in seed or lint... 

Value brandy and whiskey 

Value musical instruments.. 

Value plated and silverware.... : 

Value watches and jewelry 

Goods, wares, merchandise 

Private banks — money, etc 

All other personal property whatsoever 

Total valuation personal property 

Total valuation real and personal property.. 



Income tax as certified by Corporation Com 

Schedule B. 

Theaters 

Traveling theatrical companies 

Circus or menagerie 

Lawyers, physicians, etc 

Real estate agents 

Undertakers 

Horse dealers 

Bicycle dealers 

Commission merchants, etc 

Pawnbrokers 

Peddlers 

Lightning rod agents.. 

Hotels 

Billiard and pool tables 

Bagatelle tables, etc 



Value. Total Value. 



234, 599 

329,511 

2,065 

165 

140, 268 

32,642 

732 

2,726 

53, 39S 

11,667 

521,957 

25, 562 

7,249 

6,550 

217,631 

, 466, 563 

1,500 

52,768 



14, 930 

45,319 

, 347, 980 



Tax. 
250.00 
20.00 
585.00 
790.00 
190.00 
125.00 
100.00 
30.00 
50.00 
100.00 
75.00 
25.00 
270.00 I 
525.00 
35.00 I 



t 492.66 

691. 97 

4.34 

.35 

294.56 

68.55 

1.54 

5.72 

112.13 

24.50 

1,096.11 

53,68 

15.22 

13.75 

457.03 

3,079.78 

3.15 

110,81 

.05 

173,00 

31.35 

95.17 

2, 830, 76 

2.33 

2.803.47 



11)11.] 



Document No. 5. 



117 



Statement 1 — Continued. 



MECKLE.VBURG COUNTY— Continued. 

STATE T.OCES — continued. 

Scheduie B — continued. 

Bottling works- .- ..• 

Meat-packing houses 

Druggist liquor license 

Dealers in pistols 

Dealers in fireworks 

Cigarette dealers, retail 

Puijlic ferries, etc _ 

Buying cotton seed 

Hypnotist 

Automobiles 

Total .Schedule B 

Schedule C. 
Marriage licenses 

Total Schedule C 

Total .Schedules Band C 

Total of general taxes 

SPECIAL TAX FOR PENSIONS. 

Property 

Poll 

Total taxes for pensions 

Total .State taxes, general and pension 

SCHOOL TAXES PAYABLE TO COCNTY TREASURER, 

While polls, 5,995, @ $1.17 

Negro polls, 2,296, @ J1.17 

Uailroad, telephone, etc.. 12.870,788 

Bonk .stock, $1.4.34.539 

Building and loan associations. $290,508 

Corporation excess, $1,088,585 

LLited by white citizens, $18,2.30,161 

Listed by negro citizens, $614,751 

Total school taxes 

COUNTY TAXES. 

County purposes 

Poor 

Special, highways 

Special, roads , 

Total county taxes 

Total State, school and county taxes 



120.00 
100.00 j 
325.00 
80.00 
100.00 
55.00 
'347. 50 
2.43 
90.00 
20.00 
75.00 



$ 7,537.! 
994.92 



8, 532. 88 
$ 56.902.67 



$ 7,014.15 
2,686.32 
5.167.42 
2,582.17 
522. 91 
1,959.45 
32,814.29 
1,106.55 



$61,155.68 
S, 886. 61 
49,068.66 
24,529.33 



118 



Document No. 5. 



[Session 



Statement 1 — Continued. 



MITCHELL COUNTY. 
.1. \V. Bryant, Sheriff. 

STATE TAXES. 



.\cre3 of land. 208. 179 $ 932.323 

.\cros mineral, quarry - 14.781 

Town lots. 390 92,777 



Total valuatii 



Hor*:.. 1.377 

Mules, 884 

.lacks and jennies, 14.. 

Goats, 18 

Cattle. 8.521 



Valu 



Valu 



Hogs, 5,918 

Sheep. 3,908 

Dogs, 409 

Bicycles, 5 -- 

Value farming utensils 

■ tools of mechanics 

■ hoU(M?hold and kitchen furniture.. 

• of provisions 

■of fin-arms 

\':ilut' scientific ln.strumcnts 

Money on hand or on deposit 

.•Solvent credits 

Money investments, shares, etc 

\'alue musical Instruments 

Value plated and sllverTiarc 

\'alue watches and jewelry 

Cloods. wares, merchandise 

Trivate banks — money, etc 

AH other personal property whatsoever.. 

Total valuation personal property... 



105.382 

64.280 

825 

20 

114.293 

13. 929 

7.139 

1.743 

33 

6.365 

1.365 

12.121 

1.950 

2.882 



Total valuation real and personal property 

-ome tax as certified by Corporation Commission 



Lawyers, physicians, e 

Coal dealers 

Undertakers , 

Livery stables 

Dealers in pistols 

Total Schedule B. 



.MarrtuKc llcens<'s 

Total .Vhedule C 

Total .Schedules B antl C. 
Total of general taxes 



$ 1. 957. 88 




31.04 




194.83 


( 


221.30 




134.98 




1.75 




.04 




240.02 




29.25 




14.99 



35. 567 
79. 934 



8.030 
229 
4.912 
96,045 
10.144 
188,848 




25.45 

4.09 

6.05 

1.83 

74.69 

167. 86 • 

.79 

16.87 

.48 

10.32 

201.69 

21.30 

396.58 



t 3. 774. .Ill 
2.00 



i 



1^11.] 



DOCUIIEXT Xo. 5. 



119 



Statement 1 — Continued. 

MITCHELL COUNTY-CoxTiNTED. 

STATE TAXES— conlinufrl. 
SPECIAL TAX FOR PENSIONS. 

Property 

Poll y.^\l^^/.V"^ 

Total taxes for pensions _ _ j 

Total State taxes, general and pension [ 

SCHOOL TAXES PAYABLE 10 COCNTY TREASURER. 

White polls, 2.083, @ Sl.oO 

Negro polls. 11, @ Si. 50 "- ' \ 

Railroad, telephone, etc.. $619.892.73 

Bank stock, 510,004.13 /.".... 

Corporation excess, $77,041 _ [ 

Liiitfd by white citizens, 81,789,174 

Listed by nerro citizen.?, $3,117 

From fines, penalties, etc 

Total school taxes 

County purposes 

Special, schools ._. _,. 

Special, roads _ \ 

Total county taxes. _ _ _ I 

'""" I 

Total State, school and county taxes. __ _ 



S 718.91 
251.28 



i 3,124.50 

16. EO 

1,115.80 

28,81 

138. 67 

3.220.51 

14.61 

570. 05 



SI!. 840. 72 
1,255.11 
12,551.14 


25, 046. 97 




S. 38, 894. 91 



120 



Document Xo. 5. 



[Session 



Statement 1 — Continued. 



MONTGOMERY COUNTY. 
J. R. McKenzie, Sheriff. 


Value. 

$1,317,666 
28.914 
318,660 


Total Value. 
5 1,665.240 

1.301.651 


Tax. 

% 2.767.10 
60.72 
669. 18 


Total Tax. 


Acres mineral, quarry, 17,697 










S 56.855 

156. 035 

35 

142 

51.302 

12,277 

623 

982 

361 

24.766 

3,725 

56. 358 

13. 783 

6.228 

1.215 

38. 714 

329.705 

10.329 

62 

63 

20,297 

919 

6,880 

141,878 

2.396 

io 

365.700 


$ 119.40 

327.67 

.07 

.30 

107. 73 

25.78 

1.30 

■ 2.06 

.76 

52.00 

7.82 

118.35 

28.94 

13.09 

2.55 

81.30 

692.39 

21.69 

.13 

.13 

42.62 

1.93 

14.46 

397.94 

5.04 

.04 

767.98 




Horses, 785 

Mules. 1,810 








Goats, 141 




Cattle, 3,972 




Hogs, 3,770 




Sheep. 601.. . 




Dogs, 123 

Bicycles, 39 








Value tools of mechanics « 

Value household and kitchen furniture 




Value of 6re-arms 
















Value cotton, in seed or hnt 




























tieines, nets, boats and other fishing apparatus 

All other personal property whatsoever 




Total valuation personal property 




$ 249.00 


2,733.47 


Total valuation real and personal property 


S 2.966.891 

Tax. 

% 19.00 

50.00 

5.00 

100.00 

5.25 

4.00 

20.00 

20.00 

15.00 

.75 

10.00 


t 6.230 47 
23.50 


Schedule B. 






Lawyers, physicians, etc 

Hndertakers 

Horse dealers 

Livery stables 

Hotels 




Bottling works 

Dealers in pistols 

Cigarette dealers, retail 

Public ferries, etc 

Itinerant opticians 







Total Schedule B 







i!)n.] 



Document No. 5. 



121 



Statement 1 — Continued. 



MOXTGOMERY COUNTY— Continued. 

STATE TAXES — Continued. 

Schedule C. 








Double tax remitted to single 


28.59 






Total Schedule C— _ 


• 


S 155.59 

S 1.186.76 
255.24 














$ 6.658.36 


SPECIAL TAX FOR PENSIONS. 


Poll 








Total taxes for pensions 


$ 2. 628. GO 
689.52 
5.00 
323.92 
58.67 
26146 
5,200.20 
140.20 
496.47 
108.25 


1,442.00 


Total State taxes, general and pension _ 


$ 8,100.56 


SCHOOL TAXES PAYABLE TO COUNTY TREASURER. 

White polls, 1.685. @ tl.56-... 




Negro polls. 442. @ tl.56...- 




Dogs. 5. fe $1.. 




Railroad, telephone, etc., $181,062 




Bank stock, $32,592 




Corporation excess, $14,710 




Listed by white citizens, $2,889.003 

Listed by negro citizens, $77,888... 


















$8,583.61 

6,390.51 

639.06 


9,679.29 




COUNTY TAXES. 

County purposes 




Special, bridges and roads 
















15.615.18 




Total State, school and county taxes. 


$33,395.03 





122 



Document Xo. 5. 



Statement 1 — Continued. 



MOORE COUNTY. 



A. C. Kellt. Sheriff. Value. 
STATE TAXES. 

Acres of land. 483,578 $1.4.35.349 i 

Acres mineral, quarry , 32,986 

Town lota, 4.956 977,102 



Total Value. 


Tax. 


- 


% 3.014.23 
69.27 




2,051.92 



Total valuation real estate.. 



.114- 



Ho 

Mules. 1.674.-.. 

Jacks and jennies, 21 

Goats, 603 

Cattle. 6.438 

Hogs, 12.430 

Sheep, 3,142 

Bicycles. 44 

Value farming utensils. 

Value tools of mechanics 

Value household and kitche» furniture- 
Value of provisions 

Value of fire-arm'^ 

Value scientific instruments... 

Money on hand or on deposit 

Solvent credits. 

Money investments, shares, etc.. 

Value cotton, in seed or lint 

Valvie tobacco, leaf or manufactured... 

Value turpentine, rosin and tar 

Value brandy and whiskey ., 

Value musical ifistruments 

Value plated and silverware 

Value watches and jewelry 

Goods, wares, merchandise 

Private banks — money, etc 

All other personal property whatsoever 

Total valuation personal property. . 



Total valuation real and personal property ! 

'ome tax as certified by Corporation Commission. 



Traveling theatrical companies. 

Lawyers, physicians, etc 

Real estate agents 

Undertakers 

Horse dealers 

Livery stables 

Peddlers 

Hotels 

BiUiard and pool tables 

Bagatelle tables, etc ^. 

Druggust liquor license , 

Dealers in fireworks 

Cigarette dealers, retail 



80.520 
136.112 
1.050 
743 
61,131 
22,603 
3.259 



109. 875 
11,914 



32.066 I 
257.569 ! 



26, 727 
4.359 



Total Schedule B. 



50.00 
165.00 
20.00 
15.00 
25.00 
85.50 
50.00 
305.75 
225.00 
15.00 
50.00 
5.00 
40.00 



1911.] 



Docl■ME^•T Xo. 5. 



123 



Statement 1 — Continued. 



MOORE COUNTY— Continued. 

STATE TAXES — corili/tued. 

Schalule C. 

Marriage licenses 

Subjects unlisted 

Delinquents - 

Double tax remitted to single 

Total Schedule C _ 

Total Schedules B and C 

Total of general taxes 

SPECIAL TAX FOR PENSIONS. 

Property __ 

Poll 

Total taxes for pensions --- - 

Total Stat« taxes, general and pension -- 

SCHOOL TAXES PAYABLE TO COU.NTY THE.' 

While polls, 1,720, %■ $1.50 

Xegro polls, 692, fe $1.50 

Railroad, telephone, etc., $783,963 

Bank stock. «8,914 

Corpi, ration excess, $76,676 

Listed by white citizens, $3,423.555 

Ualcd by negro citizens, $167,088 

From fines, penalties, etc 

Total school taxes 

COUNTY TAXES, 

Coun ty purposes -.. - 

Special, bonds and fence 

Special, schools and roads-.. 

Total county taxes 

Total State, school and county taxes 



169.00 

365.27 

5.27 

4.28 



$ 1,436.25 
289.44 



; 2.580.00 

1.038.00 

1,411.13 

88.05 

138,02 j 

6,162.40 

300.72 

962.41 




124 



Document No. 5. 



Statement 1^ — Continued. 



NASH COUNTY. 
C. L. Johnston, Sheriff. 



STATE TAXES 



Acres of land, 352,324.. 
Acres miDeral, quarry. 
Town lots. 2,959 



Total valuation real estate. 



Horses, 2.244 

Mules, 3.314 

Jacks and jennies, 1 

Goats, 116 

Cattle. 4.773.. 

Hogs, 19,429 

Sheep, 259-... 

Bicycles, 219 

Value farming utensils 

Value tools of mechanics 

Value household and kitchen furniture 

Value of provisions 

Value of fire-arms 

Value scientific instruments 

Money on hand or on deposit 

Solvent credits- 

Money investments, shares, etc , 

Value cotton, in seed or lint 

Value tobacco, leaf or manufactured 

Value brandy and whiskey 

Value musical instruments. 

Value plated and silverware 

Value watches and jewelry 

Goods, wares, merchandise.. 

Private banks — money, etc 

Seines, nets, boats and other fishing apparatus.. 
All other personal proi)erty whatsoever 



$2, 655. 324 

118.330 

1,896,239 



Total valuation personal property ..i 

Total valuation real and personal property 

'onie tax as certified by Corporation Commission. 
Schedule B. 



176.560 
327. 622 



68,936 

47,594 I 

260 

2,100 

29,002 

6,496 

210, 126 

79,628 j 

13,571 

2,300 1 

63,529 

648, 629 

32, 330 

18,381 

30,000 

480 

48,654 

4,892 

18, 798 

296, 184 

27. 745 



Tax. Total Tax 



t 5,576.18 

248. 49 

3, 982. 10 



370.78 
688.01 



144.77 

99.95 

.55 

4.41 

60.90 

13.64 

441.26 

167. 22 

28.50 

4.83 

133.41 

1,362.12 

67.89 

38.60 

63.00 

1.01 

102.17 

10.27 

39.48 

621. 99 

58.26 

.02 

1,129.26 I 



Theaters 

Traveling theatrical companies. 

Circus or menagerie 

Lawyers, physicians, etc.. 

Real estate agents 

Undertakers 

Horse dealers 

Bicycle dealers 

Commission merchants, etc 

Livery stables 

Peddlers 

Hotels 



1.5.00 
10.00 
50.00 

213.00 
10. 00 
5.00 

150.00 



1911.] 



DOCUMEXT No.. 5. 



12; 



Statement 1 — Continued. 



KASH COUNTY— CoxTiNu 
STATE TAXES — contin ued. 
Schedule B — continued. 



Billiard and pool tables , % 150.00 

Sear beer ' 260.00 

Dealers in pistols.. ,__ 100.00 

Dealers in fireworks 30.00 

Cigarette dealers, retail __ 95.00 

Dealers in spirituoiis liquors I 44. 60 



Total Schedule B. 



If arriage licenses 

Double tax remitted to 



Schedule C. 
single 



Total .Schedule P.. 
Total .Schedules B i 
Total of general ta: 



rAX FOR PENSIONS. 



Property 
PoU 



Total taxes for pensions _. 

Total State taxes, general and pension. 



SCHOOL TAXES PAYABLE TO COUNTY '. 



ft'hilc polls, 3.227, @ $1.50 

N'egro polls, 1,930, @ H.50 

Dogs, 40, a $1.. 

Railroad, telephone, etc.. $1,014,454 

Bank stock, $192,305 

Building and loan associations, $12,252. 

Corporation excess, $427,209 

Listed by white citizens. $6,939.584 

Listed by negro citizens, $422,049 

From fines, penalties, etc 



Total school taxes.. 



COCNTY TAXES. 



county purposes. 

Special, schools 

Special, roads and fence.. 



Total county taxes 

Total .State, school and county taxes. 



309.00 
36.42 



S 2. 944. 65 
618.84 



3,563.49 
$ 21.074.51 



$4,840.50 

2, 895. 00 

40.00 

1.826.02 

346. 15 

22.05 

708.98 

12.491.25 

750. 69 

1.915.47 



$24,407.84 
8,281.85 
15.748.70 \ 



126 



Document Jfo. 5. 



[Session 



Statement 1 — Continued. 



NEW HANOVER COUNTY. 
S. P. Cowan, Sheriff. 

STATE T.\XES. 

-\cres of land, 96,112 I Jl, 497. 152 

Town lota, 4,400 7,769.846 

Total valuation real estate 



Horses. 98S 

Mules, 484 

Jacks and jennies, 1 

Goats, 12 

Cattle. 699 

Hogs, 1,752.-.- 

Sheep. 2 - - 

Bicycles. 71 

Value farming utensils — 

Value tools of mechanics 

Value household and kitchen furniture 

Value of provisions - - --- 

\'alue of tire-arnLs- 

Value scientific instruments 

Money on hand or on deposit 

.Solvent credits 

^loney investments, shares, etc 

\'alue boats 

\'alue turpentine, rosin and tar 

\'alue musical instruments 

\'alue plated and silverware-- 

\'alue watches and jewelry - 

Goods, wares, merchandise- 

Private banks — money, etc 

All other personal propert,v whatsoever 

Total valuation personal property- 

Total valuation real and personal property 

Income tax as certified by Corporation Co 

Scheilitle B. 

Theaters. --- -- S 

Traveling theatrical companies 

Circus or menagerie 

Healers ,. - - * 

Lawyers, physicians, etc j 

Real estate agents 

Coal dealers ) 

Undertakers \ 

H orse dealers -- - - [ 

Bicycle dealers - - 




Ship brokers 

Pawnbrokers 

Livery stables - 

-Marine railways..- 

Hotels 

Cotton compresses 

liilliard and pool tables.. 



179.00 
425.00 
5.00 
595.00 
110.00 

30.00 
175.00 
125.00 
120.00 
170.00 

60.00 
100.00 

57.00 

10.00 

138.75 

300.00 

1.641.68 



50.95 
39.28 
29.03 I 
38.40 
1, 774. 01 
.14 
794. 19 



$ 24.801.71 
3,336.35 



1911.] 



DocujiEXT No. 5. 



127 



Statement 1 — Continued. 



NEW HAXOV-ER COUNTY— Co 



ntin ued. 



Schedule B-<onlinued. 

Other billiard and pool tables | $ 

Slot machines with fixed returns 

Bagf» telle tables, etc 

Stock brokers 

Meat packing houses 

Bottling works 

Near beer 

Stevedores 

Dealers in pistols 

Dealers in fireworks 

Cigarette dealers, retail 

Public ferries, etc 

Dealers in spirituous liquore 



Total .Schedule B... 

Schedule C. 

Marriage licenses $ 

Delinquents 

Arrears for insolvents... 

Double tax remitted to single 



Tax. 

725.00 
22.50 
20.00 I 

100.00 ! 

100.00 

90.00 

1,580.00 

250.00 
80.00 
35.00 

480.00 
56.09 
5.00 



13.90 
643. 20 



Total Schedule C. 



Total Schedules B and C. 
Total of general ta.xes 



PENSIONS. 



Property. 
Poll 



Total taxes for pensions 

Total State taxes, general and pension. 



SCHOOL TAXES P.\Y. 

Whit* polls, 2.0G4, @ SI 50 

Negro polU, 1,469, @ J1.50 

Dogs, 16, (a. $1 

Railroad, telephone, etc., JI,414,634 

Bank stock, $840.877 

Building and loan associations. $292,424 

Corporation exce.ss, $587,817 

Listed by white citizens, $11,190,227 

Listed by negro citizens, $620,108 



TO COUNTY TBEABUBER. 



Total school taxes.. 



County purposes.. 
Poor 



COCNTy TAXES. 



Special, hospital and schools 

Special, bond, sinking funds and interest.. 



Total county taxes 

Total State, school and county ta 



$ 4,724.13 
495.96 



$ 3,996.00 
2, 203. SO 
16,00 
2,546.34 
1,513.58 
526.36 
1,058.07 
20,142.41 
1,116,19 



$35,372.41 
1,586.54 
28,390.83 
6,476.64 



128 



Document K^o. 5. 



[Sessic 



Statement 1 — Continued. 



NORTHAMPTON COUNTY. 
J. G. L. Crocker, Treasurer. 



Acres of land, 304. 271... 
.\cres mlDeral, quarry. 
Town lots, 600 



Total valuation real estate. 



Valu 
Valu 
Valu 
\alu 



Valu 
Valu 



$2, 468. 538 
26,255 
384, 723 



Horses. 2.739 -. $ 

Mules. 1.879 

Jacks and jennies, 3 

Goats. 212 

Cattle. 8.264 

Hogs. 25,947 

Sheep. 896 

Bicycles. 145 

Value farming utensils 

Value tools of mechanics 

; household and kitchen furniture 

; of provisions 

! of fire-arms 

? scientific instruments 

Money on hand or on deposit 

•Solvent credits 

Money investments, shares, etc 

? cotton, in seed or lint. 

^ tobacco, leaf or manufactured 

Value brandy and whiskey 

Value musical instruments 

\'alue plated and silverware.. 

\'alue watches and jewelry 

Goods, wares, merchandise. 

Private banks — money, etc. 

.Seines, nets, boats and other fishing apparatus. 
All other personal property whatsoever 



Total valuation personal property 

Total valuation real and personal property... 

Income tax as certified by Corporation Commission. 

Scheilule B. 

Lawyers, physicians, etc 

Undertakers 

Horse dealers 

Livery stables ', 

Hotels ; 

Bottling works 

Cigarette dealers, retail 

Total Schedule B 



189,236 
162, 973 



74,325 

41,454 

974 

905 

31,116 

4,077 

110,893 

85,375 

12,078 

1,209 

55, 379 

575, 529 

7,952 

14. 188 

69 

25 

28, 163 

3,634 

14,961 

149, 603 

34. 982 

70 

269. 95i< 



110.00 
15.00 
273. 00 
6.00 
4.00 
10.00 
40.00 



S 5. 183. 93 
55.13 
807. 92 



397.40 
342. 25 



156.08 

87.05 

2.05 

1.90 

65.34 

8.56 

232.88 

179. 29 

25.36 

2.54 

116.30 

1.208.61 

16.70 

29.79 



31.42 
314.17 
73.46 



1011.] 



DOCI'.MENT No. .">. 



129 



Statement 1- — Continued. 



NORTHAMPTON COUNTY— Continued. 

STATE TAXES — coTitin ued. 

Schedule C. 

Marriage licenses.- _ 

Delinquents 

Arrears for insolvents - 

Double tax remitted to single.. - 

Total Schedule C 

Total Schedules B and C 

Total of general taxes 

SPECIAL TAX FOR PENSIONS. 

Property 

PoU 

Total taxes for pensions 

Total State taxes, general and pension 

SCHOOL TAXES PAYABLE TO COUNTY TRE.VSURER, 

White polls, 1,527, @, $1.65.. 

Negro polls, 1,675, @ SI. 65 

Railroad, telephone, etc., SI. 123. 010 

Bank stock, $35,233 

Corporation excess, $13,100 

Listed by white citizens, $4,750,974 

Listed by negro citizens, S49S,032 

Total school taxes 

County purposes 

Bridges and roads . 

Special , schools.. 

Total county taxes 

Total State, school and county taxes 



i 2,519.55 


2,763.75 


2,021.42 


63.42 


23.58 


7, 651. 75 


896.46 



til, 631. 09 
11,840.70 
2, 960. 17 



-Part 2. 



130 



Document No. 5. 



[Session 



Statement 1 — Continued. 



ONSLOW COUNTY. 
E. W. SnMMERaiLL, Sheriff. 



Acres of land, 314,647.. 
Town lota, 350 



Total valuation real estate.. 



Horses. 1,040.. --.. 

Mules. 1,037 - - 

Jacks and jennies, 3 

Goats, 542 -.- 

Cattle, 5.718 - 

Hogs, 23,778 

Sheep, 4,250 - 

Dogs, 310 

Bicycles, 52 

Value farming utensils 

Value tools of mechanics 

Value household and kitchen furnitui 

Value of pro\isions 

Value of fire-arms -. 

Value scientific instruments 

Money on hand or on deposit 

.^Solvent credits - --. 

Money investments, shares, etc 

V^alue cotton, in seed or lint , 

Value turpentine, rosin and tar._ 

Value musical instruments 

Value plated and silverware 

Value watches and jewelry. , 

•Goods, wares, merchandise.. 

Private banks — money, etc 

.All other personal property whataoev 



SI, 7S3, 038 
2S5, 081 



72,550 
92,676 ! 



44,040 

32,587 

5,490 

1,027 

287 

11,759 
3,046 

59,922 

46, 309 

8,361 

496 

67,901 
216,317 
3,370 
4,109 
1,354 

13,368 
1,177 



26,860 
131,963 



Total valuation personal property 

Total valuation real and personal property 

Income lax as certified by Corporation Comm 

Schedule B. 

Lawyers, physicians, etc 

Dealers in second-hand clothing 

Livery stables — -- 

Peddlers. - 

Near beer. - 

Dealers in fireworks 

Cigarette dealers, retail 

Total Schedule B.... 



t 3,681.42 
535. 67 



152. 35 
194. 62 



11.53 

2.16 

.60 

24.69 

6.40 

125.84 

97.25 

17.56 

1.04 

142.59 

454. 27 

7.08 

8.63 

2.84 

28.07 

2.48 

14.69 

186. 83 

56.40 

382. 12 



75.00 
25.00 

6.00 
150.00 
40.00 

S.OO 
15.00 



l'.)ll.] 



Document Xo. ."i. 



131 



Statement 1 — Continued. 



ONSLOW COUNTY— Continued. 

STATE TAXES — continued. 

Schedule C. 

Marriage licenses _ 

Total Schedule C 

Total Schedules B and C. - 

Total of general taxes 

SPECIAL TAX FOR PENSIONS. 

Property * 

Poll... 

Total taxes for pensions "... 

Total State taxes, general and pension. 

SCHOOL TAXES PAYABLE TO COUNTY TRE.\SURER. 

White polls, 1,672, @ $1.50 

Negro polls. 542. ® 81.50 

Railroad, telephone, etc.. $1.078,973.89 

Bank stock, $26,860.. 

Corporation excess, $41,476... 

Listed by white citizens, $2,855,768 

Listed by negro citizens, $116,999 

From fines, penalties, etc 

Total school taxes 

COUNTY TAXES. 

County purposes 

Special, schools 

Special, courthouse and bonds 

I Total county taxes 

*. Total State, school and county taxes 



S 1,199.85 
265.68 



$ 2,508.00 
813.00 
1,942.15 
48.35 
74.66 
' 5, 140. 38 
210.60 
52.25 



t 175.00 
16,261.87 
7,176.42 



132 



Document Ko. 5. 



Statement 1 — Continued. 



ORANGE COUNTY. 
S. W. Andrews, Sheriff. 



Acres of land. 239, 137. 
Town lots, 632 



Total valuation real estate.. 



Horses, 2,295 

Mules, 1,276 

Jacks and jennies, 12 

Goats, 201. 

Cattle, 5.441 

Hogs, 6,708 

Sheep, 967 

Dogs, 30 

Bicycles, 25—. 

Value farming utensils 

Value tools of mechanics , 

Value household and kitchen furniture.. 

Value of provisions 

Value of fire-arms 

Value scientific instrumenta 

Money on hand or on deposit 

Solvent credits 

Money investments, shares, etc 

■ cotton, in seed or bnt 

■ tobacco, leaf or manufactured 

Value brandy and whiskey 

Value musical instruments 

Value plated and silverware.. 

Value watches and jewelry. 

CJooda, wares, merchandise 

Private banks — money, etc 

.-Vll other personal property whatsoever.. 

Total valuation personal property... 



Valu 
Valu 



Value. Total Value. 



$1,685,381 
543,935 



Total valuation real and personal property 
■ome tax as certified by Corporation Commission 
Schedule B. 



Traveling theatrical companies. 

Lawyers, physicians, etc 

Undertakers 

Livery stables 

Peddlers 

Hotels 

Billiard and pool tables 

Bagatelle tables, etc 

Dealers in fireworks 

Cigarette dealers, retail 



161,356 
93,755 
1,060 
211 
72,254 
22, 968 



83,362 

26, 136 

4,653 

819 

29,530 

660,124 

79, 985 

11, 101 

180 

50 

23, 523 

5,700 

14,081 

106,317 

339 

86, 455 



Total Schedule B. 



$ 3.539.30 
1,142.26 



338. 83 
196.89 



.44 

151. 73 
48.24 
2.09 
30,00 
,60 
69.87 



175.06 
54.89 
9.77 



167.97 

23.31 

.37 

.10 

49.40 

11.97 

29.57 

223. 27 

.71 

181.56 



10.00 
105.00 
20.00 
40.00 j 
50.00 , 
6.00 
25.00 
5.00 
160.00 ! 
10.00 I 
75.00 I 



liJll.] 



Document jSTo. 5. 



133 



Statement 1 — Continued. 



ORANGE COUNTY— CoNTiNOED. 

STATE TAX — continued. 

Schedule C. 



Marriage licensea 

Double tax remitted to single- 



Total Schedule C... 

Total Schedules B and C. 
Total of general taxes 



SPECIAL TAX FOR PENSIONS. 



Property 
Poll 



Total taxes for pensions 

Total State taxes, general and pen 



121.00 
68.11 



White polls. 1,579. @ SI. 65 

Negro poUs. 618, (Sj SI. 65 

Railroad, telephone, etc., $354,027.24- 

Bank stock, S65.992.55 

Corporation excess, $38,864 

Listed by white citizens, $3,536,560-.-. 

Listed by negro citizens, $213,563 

From fines, penalties, etc 



Total school taxes.. 



COUNTY TAXE 



County purposes... 
Bridges and roads.. 
Special, schools 



Total county taxes 

Total State, school and county taxes- 



t 2,605.35 

1,019.70 

1,964.26 

151.78 

89.38 

8,134.09 

491. 19 

754. 70 



110,639.87 

12, 399. 09 

637.82 



134 



Document No. 5. 



Statement 1 — Continued. 



PAMLICO COUNTY. 
Geo. R. Brinson, Sheriff. 

ST.\TE TAXES. 

Acres of land, 183,478.- - 

Acres mineral, quarry, 17,427 

Town lots. 524 

Total valuation real estate 

Horses, 832 

Mules, 577 

Goats, 105 

Cattle, 3,097 

Hogs, 8,088 

Sheep, 907 

Dogs, 120 

Bicycles, 53 

Value farming utensils.. 

Value tools of mechanics 

Value household and kitchen furniture 

Value of provisions ., 

Value of fire-arms 

Value scientific instruments 

Money on hand or on deposit , 

Solvent credits 

Money investments, shares, etc. 

Value mtisical instruments 

Value plated and silverware... 

Value watches and jewelry 

Goods, wares, merchandise 

Private banks — money, etc. 

Seines, nets, boats and other fishing apparatus 
All other personal property whatsoever 

Total valuation personal propert.v 

Total valuation real and personal propelly. 

Income tax as certified by Corporation Co 



S 884,658 
29, 928 
166, 670 



49,604 
37, 395 



25.003 
11,436 



10,297 
1,742 
32,472 



10, 193 

62, 872 
S2 

10,601 

444 

2.424 

52, 186 
2,105 
9,237 

84,952 



104.17 

78.53 

.15 

52.51 

24.01 

1.95 

1.27 

.98 

21.62 

3.66 

68.19 

19.49 

7.17 

1.28 

21.41 

132.03 

.11 

22.26 

.93 

5.09 

109.59 

4.42 

19.40 

178.40 



Side shows 

Lawyers, physicians, etc. 

Real estate agents , 

Horse dealers 

Livery stables 

Peddlers... 

Hotels... 1 

Cigarette dealers, retail... 



25.00 
50.00 
10.00 
25.00 

7.00 
50.00 

4.25 
30.00 



Total Sche.lule B. 



1911.] 



Document No. 5. 



135 



Statement 1 — Continued. 



PAMLICO county—Continued. 

Schedule C. 
Marriage licenses -- 


% 103.00 


$ 105.00 




Total Schedule C 












S 599.86 
175.44 












SPECIAL TAX FOR PENSIONS. 




Poll 








Total taxes for pensions 


i 1,434.00 
759.00 
418. 15 
32.29 
12.43 
2,507.89 
191.48 
85. 67' 


775.30 


Total State taxes, general and pension 


S 4.260.80 


SCHOOL TAXES PAYABLE TO COINTY TRE.\SVRER. 

White polls. 956. (a, $1.50- .- 












Bank stock. 517,939.. .. 




Corporation excess, $6,905 








From fines, penalties, etc 




Total school taxes 


S 4.004.57 


5. 440. 91 


County purposes • 






1.624.74 
























l' 
1 




Total Stat«, school and county taxes 


t 21.127.95 



136 



Document No. 5. 



[Sessioi 



Statement 1 — Continued. 



PASQUOTANK COUNTY. 
Charles Reid, Sheriff. 

STATE TAXES. 

Acres of land. 121.821 

Timber 

Town lota. 3.274 

Total valuation real estate -. 

Horses. 1,977-... 

Mules, 545 

Jacks and jennies, 2. 

Goats, 358 

Cattle, 4, 194... 

Hogs, 10,787 

Sheep, 1,835 -- 

Dogs, 129 

Bicycles, 154 

\'a!ue farming utensils 

\'alue tools of mechanics... 

Value household and kitchen furniture , 

\'alue of provisions 

Value of fire-arms 

Value scientific instruments _ 

Money on hand or on xleposit 

Solvent credits 

Value cotton, in seed or lint 

Value musical instruments 

V'alue plated and silverware. 

V'alue watches and jewelry — 

Goods, wares, merchandise 

Seines, nets, boats and other fishing apparat^ 
All other personal property whatsoever 

Total valuation personal property 

Total valuation real and pergonal property 

Income tax as certified by Corporation Commission.. 

Schedule B 



% 996,613 j 
- 5,575 I 
1,712,100 



90.780 
28, 921 



31.044 

12,271 

1,834 

193 

833 

12,851 

2,061 

111,017 

14.432 I 

3,899 ' 

1,388 

19, 773 

513,750 

1,055 

24,523 

4,055 

16, 692 

270,652 

711 

306, 991 



$ 2, 092. 88 j 
11.71 I 
3.595.41 



190.64 
60.73 
.33 
.31 
65.19 
25.77 [ 
3.85 I 
.40 j 
1.75 I 
26.99 
4.33 j 
233.14 
30.31 I 
8.19 I 
2.91 
41.52 I 
1,078.87 
2.22 
51.50 
8.52 
35.05 
568. 37 




Traveling theatrical companies... I S 20.00 

Circus or menagerie I 210.00 

Lawyers, physicians, ete 190.00 

Keal estate agents ' liO.OO 

Coal dealers I 20.00 

rndcrtakers | 30.00 

Horse dealers ;' 125.00 

liicycle dealers. , 15.00 

Livery stables 26.50 

IVddlers 25.00 

Hotels .'- 15.00 

Billiard and pool tables i 150.00 



!)11.] 



DOCLJIEXT Xo. 5. 



13< 



Statement 1 — Continued. 



PASQUOTANK COUNTY— Contixued. 

STATE TAXES — Continued. 

Schedule B — continued. 

ottling works 

lealers in pistols 

•ealers in fireworks 

igarette dealers, retail 

ubiic ferries, etc 



Total Schedule B.„ 

Schedule C. 

arriage licenses 

Total Schedule C 

Total Schedules B and C 

Total of general taxes 




FECIAL TAX FOR PENSIONS. 



Total taxes for pensions 

Total State taxes, general and ijension.. 



: TO COUNTY TREA 



hite polls. 1,296, fe SI. 30 

egro polls, 890, fe $1.50 

allroad, telephone, etc., $256,796—. 

ank stock, $209,348. 

^jrporation excess, $68,954 

^d by white citizens, $3,884,971. 
ated by negro citizens, $299,345... 



Total school taxes.. 



COUNTY TAXES. 



i>imty purposes 

jidges and roads 

fecial, roads and bonds . 
^clal, fence 



Total county taxes 

Total State, school and county taxes. 



S 1,673,73 
262. 56 



S 1,947.00 
1,335.00 
462.23 
376.83 
124.12 
6. 992. 95 
538. 82 



$14,246.59 

8,063.72 

4,281.71 

204.27 



138 



Document Xo. 5. 



[Session 



Statement 1 — Continued. 



PENDER COUNTY. 
W. R. Atkinson, Sheriff. 

STATE TAXE 



Aoresof land. 435,430 - $1,331,510 

Acres manufacturing properties out^dc town.s 12,215 

123. 539 



Total valuation real estate 




Horses, 607 « 

Mules. 1,224 - 

Jacks and jennies, 10 

Goats, 1,139 - 

Cattle, 5,648 

Hogs, 21,795 - - 

Sheep, 3,612 - - - 

Dogs, 227 - 

Bicycles, 66 

Value fanning utensils.. 

Value tools of mechanics - 

Value household and kitchen furniture 

Value of provisions 

Value of fire-arms 

Value scientific Instruments 

Money on hand or on deposit 

Solvent credits 

Money investments, shares, etc 

Value cotton, in seed or lint 

Value turpentine, rosin and tar. 

Value musical instruments. 

Value plated and silverware 

Value watches and jewelry 

Goods, wares, merchandise 

Private banks — money, etc 

All other personal property whatsoever. 

Total valuation personal proper! 



Total valuati. 



Traveling theatrical companies. 

Lawyers, physicians, etc 

Undertakers - 

Hor."* dealers 

Livery stables 

Hotels - -- 

Dealers in pistols 

Dealers in fireworks 

Cigarette dealers, retail 

Total .Schedule B -. 



.11.] 



Document No. 5. 



139 



Statement 1 — Continued. 



PENDER COUNTY— CoNTiNrED. 
STATE TAXES — continued. 
Schedule C. 



nlage licenses 

ubie tax remitted to ! 



ngle. 



Total Schedule C 

Total Schedules B and C. 
Total of general taxes 



lAL TAX FOR PENSIONS. 



Total taxes for pensions - 

Total State taxes, general and pension. 



Wte polls. 1.220, (s ?1.50 

^lTO polls, 973, (B. SI. 50 

K'.road telephone, etc., $1,877,367 

B k stock, S24,0o0 

B ding and loan associations, S62, 420.. 

Ltd by white citizens, 82,049,663 

Lied by negro citizens, $232. 114 

F n fines, penalties, etc _. 



Total school taxes.. 



C'Qty purposes.. 



Si'ial, schools.. 
Si.ial, stock la- 



Total county taxes 

Total .State, school and county taxes.. 



118,00 
63.21 



912.55 
263.16 



,830.00 

.459.50 

1,379.26 

42.29 

112.36 

1,689.39 

417.80 

305.85 



$10,278.69 

833. 34 

5, 816. 24 

67.45 



140 



Document No. 5. 



Statement 1 — Continued. 



PERQUIMANS COUNTY. 
B. F. Bragg, Sheriff. 

STATE TAXES. 



.\cres of land, 159,981 -- -- $1,000,863 

Timber - - -I 70.600 

Town lots, 624... 1 374,877 



Total valuation real estate- 



Horses, 1,632 - -- 1 * 

Mules, 763 ' 

Jacks and jennies, 2 

Goats, 772 

Cattle, 4,494 - 

Hogs, 14,671- - - I 

Sheep, 2,005-- - j 

Dogs, 105 - 

Bicycles, 50- -- 

Value farming utensils -- 

Value tools of mechanics- 

Value household and kitchen furniture --I 

Value of provisions - , ■ 

Value of fire-arms - 

Value scientific instruments - 

Money on hand or on deposit.-- - 

Solvent credits 

Value cotton, in seed or lint - 

Value turpentine, rosin and tar '.-- 

Value musical instruments 

Value plated and silvera'are - 

Value watches and jewelry 

Goods, wares, merchandise 

Seines, nets, boats and other fishing apparatus 

.411 other personal property whatsoever 



Total valuation personal property- 



Total valuation real and personal property 1 



87,540 
55,985 { 



32, 697 

19,517 

2,652 

331 

320 

16,085 

1,732 

62.812 

30,343 

3,801 

425 

17,123 j 

278,977 

2,035 j 

15,968 
1,658 
6,589 ' 

62,963 

1,275 

170, 417 



Income tax as certified by Corporation C 

Schedule B. 

Traveling theatrical companies 

Lawyers, physicians, etc 

Coal dealers 

Undertakers.- - - 

Horse dealers 

Li very stables 

Hotels 

Billiard and pool tables 

Dealers in fireworks 

Cigarette dealers, retail 

Tot.al Schedule B 



20.00 
70.00 
10.00 
10.00 
50.00 
6.50 
4.50 
75.00 
10.00 
20.00 



)11.J 



Document No. 5. 



141 



Statement 1 — Continued. 



PERQUIMANS COUNTY-Continued. 
STATE TAXES — continued. 
Schedule C. 
UTiage licenses L 


% 116.00 


$ 118.00 




Total Schedule C 












J 


$ 927.22 
206.64 


$ .392.00 




Total of general taxes 

SPECIAL TAX FOR PENSIONS. 


$ 5.28,S.S0 


a. 








Total taxes for pensions : 




1.133.86 


Total State taxes, general and pension.. - 


$ 6.422.72 


SCHOOL TAXES PAYABLE TO COUNTY TREASURER. 


• 


gl-o polls, 830, (s, $1.50.. 


1.245.00 
471.92 
56. 53 




ilroad, telephone, etc., J262,179. 54, . 




nk stock. $31,404.50 








ted by white citizens, $2,060, 817 

ted by negro citizens, $257,236 




3,709.47 
463.03 








Total school taxes 


$ 7.132.31 

1,573.64 

944. 19 


7,318.24 


COUNTY TAXES. 

mty purposes 

cial, bonds 












Total county taxes... 














S 23,391.10 





142 



Document Xo. 5. 



Statement 1 — Continued. 



PERSON COUNTY. 



T. D. WiNSTEAD. SheriEf. 



STATE TAXES. 



Acres of land. 239.676. 
Townlots, 363 



Total valuation real estate. 



Horses. 2.376 -.- 

Mules, 1,232 

Jacks and jennies. 6 

Goats. 9 

Cattle. 4.238 - -.-. 

Hogs. 6.479- 

Sheep. 486 

Dogs, 126.. 

Bicycles, 18 

Value farming utensils 

tools of mechanics 

household and kitchen furniture. 

of provisions 

oftfi re-arms 

scientific instruments 

hand or on deposit 



Val 

Val 

Val 

Val 

Value ; 

Money 

Solventcredits.. 

Money investments, shares, etc 

Value tobacco, leaf or manufactured 

Value musical instruments 

Value plated and silverware 

Value watches and jewelry 

Goods, wares, merchandise 

Private banks— money, etc 

All other personal property whatsoever.. 



SI, 268, 825 
378, 755 



Tota valuation personal property 

Total valuation real and personal property 

Income tax as certified by Corporation Commission 

Schedule B. 

Theaters 

Traveling theatrical companies 

Lawyers, physicians, etc 

Real estate agents 

Coal dealers 

Undertakers 

Horse dealers 

Bicycle dealers 

Commission merchants, etc 

Livery stables 

Billiard and pool tables.. 

Bottling works 

Near beer. .- 

Enlarging photographs - 

Dealers in fireworks — — 



175. 350 
102, 725 



55,442 
22, 277 



143 
22,180 
2,168 
61,973 
29,494 
6,540 
773 
133,381 
275,689 j 
5,260 r 
10,773 
15,081 j 

965 

6,691 

112,288 

14, 397 

88,419 



$2,664.54 
795.39 



Tax. 
12.50 
30.00 ! 

105.00 
10 00 
10.00 
20.00 
75.00 
5.00 
20.00 
16.50 

175.00 
10.00 

120.00 
20.00 
10.00 



v.ni.] 



DOCUMEXT No. 5. 



143 



Statement 1 — Continued. 



PERSON COUNTY— Continued. 

STATE TAXES — continuffi. 

Schedule B — continued. 

Cigarette manufacture*... 


Tax. 

$ 45.00 
10.00 


S 694.00 
430. 07 








Total Schedule B . . 


$ 184.00 
246.07 




Schedule C. 
Carriage licenses _ 








Total Schedule C 








$ 1,116.58 
273.48 


$ 1.124.07 




Total of general taxes 


$ 7.042.10 


Poll 








Total taxes for pensions 


$ 2,160.00 
1,258.50 
805.81 
145.34 
83.26 
4,671.07 
352,52 


1,390.06 


Total State taxes, general and pension 


i 8,432.16 


SCHOOL TA.\ES PAYABLE TO COf NTY TREASURER. 

White polls, 1,440, fe SI. 50 .. .. 




-Vegro polls, 839, (gi $1.50 




Railroad, telephone, etc., $447,670 




Bank stock, $80, 747 




Corporation excess, $46.258 




Listed by white citizens, $2,595,038 




Listed by negro citizens, $196,403 










$10,060.25 
5,049.17 
1,683.06 


9,476.50 












Special, interest on cords . j 




Total county taxes 






16,792.48 


Total State, school and county taxes 


$ 34, 701. 14 





144 



Document Xo. 5. 



Statement 1 — Continued. 



PITT COUNTY. 
L. W. Tucker. Sheriff. 

STATE TAXES. 



Acres of land. 391.987... ..: $2,564,214 

Acres mineral. (Juarry. 1.256 28,967 

Town lots. 2,272 1,331,151 



Total valuation real estate. 

Horses, 3.330 

Mules. 3.136 

Goats. 700 

Cattle. 7,226 

Hogs. 32.264 

Sheep. 1.356 

Bicycles, 136 

Value farming utensils.. — 

Value tools of mechanics 

Val' 
Vail 

Vail 
Vail 



household and kitchen furnitiire.. 

of provisions 

of fire-arms 

scientific instruments 

Money on hand or on deposit 

Solvent credits.. 

Money investments, shares, etc 

Value cotton, in seed or lint 

Value tobacco, leaf or manufactured 

Value musical instruments 

Value plated and silverware 

Value watches and jewelry 

Goods, wares, merchandise 

Private banks — money, etc 

All other personal property whatsoever.. 



202,650 

233,037 

420 

69.520 

40, 618 

1,277 

888 

26,602 

2,919 

175, 895 

85.391 

14,444 

2,571 

84,440 

757, 141 

8,580 

8,633 

55,940 

46, 737 

4,357 

22, 113 

250, 836 

17,700 

335. 394 



•I t 5.447.85 

60.83 

2,795.42 



425. 56 
489. 38 



Total valuation personal property 

Total valuation real and personal property 

Income tax as certified by Corporation Commission.. 
.•icheclule B. 



Traveling theatrical companies I ( 4.00 

Side shows ..- 110.00 

Lawyers, physicians, etc \ 245.00 

Coal dealers ' 40.00 

Undertakers 40.00 

Horse dealers 50.00 

Peddlers 75.00 

Hotels 15.00 

Billiard and pool tables 125.00 

Slot machines with fixed returns 9.00 

Bottling works... 30.00 



146.00 
85.30 



55.86 

6.13 

369. 38 

179.32 

30.33 

5.40 

117.32 

1,590.00 

18.02 

18.13 

117.47 

98.15 

9.15 

46.44 

526. 75 

37.17 

704.33 



1911.] 



Doer MEN T Jfo. 5. 



145 



Statement 1 — Continued. 



PITT COUNTY— Continued. 
STATE TAXES — continued. 
Schedule B — continued. 



Vear beer. 

Dealers in pistols __ 

Dealers in fireworks 

""igarette dealers, retail. 



Total Schedule B 

Schedult C. 

irn ;i L'^" licenses _ 

iiillr tax remitt<^d to single 

Total Schedule C 

Total Schedules B and C 

Total of general tasee _ _ 

SPECIAL T.IX FOR PE.VSION8. 



Tax. 
200.00 
40.00 . 
10.00 
205.00 i 



toperty.. 
••oU 



Total taxes for pensions _ 

Total State taxes, general and petision. 



$ 377.00 
285. 10 



SCHOOL TAXES : 



BLE TO COUNTY TREASUHER. 



^hlte polls. 3.120. @ J1.42 

legro polls, 2,593, @ tl.42.. 

•ogs. 45. g. $1.... 

lallroad. telephone, etc., 11,992,872 

ank stock, $235,418.... 

uilding and loan associations, S23,302.. 

orporation excess, $136,975 

Uted by white citizens, $6,049,483 

■Med by negro citizens, $352.952.. 

i"om fines, penalties, etc 



Total school taxes.. 



COUNTY TAXES. 

tiiiity purposes 

•raal for bridge bonds 

tdges and roads 

ecial, schools 

Mial, stock laws 



Total county taxes 

Total State, school and county taxes.. 



$ 4, 446. 00 

3, 695. 03 

45.00 

3,587.17 

423. 75 

41.95 

246.55 

10,889.07 

635. 31 

1,798.57 



120,601.15 
3,501.63 
10,549.20 
5, 525. 63 
4,609.81 



-Part 2. 



146 



Document Xo. 5. 



[Session 



Statement 1 — Continued. 



POLK COUNTY. 
A. L. Hill, Sheriff. 



Acres of land, 138, 163. 
Town Iota, 396 



Total valuation real estate.. 



Value. Total Valu 



709,027 
271.238 



Horses. 364 ---I $ 

Mules, 1.051... 

Jacks and jennies. 6 

Goats, 31 

Cattle, 2,900 --- 

Hogs, 2,023 

Sheep, 328 

Dogs, 168 

Bicycles. 1 

Value farming utensils 

Value tools of mechanics 

Value household ana kitchen furniture. - 

Value of provisions..- 

Value of fire-arms 

Value scientific instruments 

Money on hand or on deposit... 

Solvent credits.- 

Money investments, shares, etc 

Value cotton, in seed or lint 

Value musical instruments 

Value plated and silverware 

Value watches and jewelty 

Goods, wares, merchandise 

Private banks — money, etc 

All other personal property whatsoever 

Total valuation personal propert.v 



23. 875 
77, 449 



878 1 
20 
6,272 
1,138 
29,073 I 
8,548 I 
1,529 
1,083 
10.435 
223,910 
143,642 
757 : 
6,360 ' 

629 
1.914 
41,966 
2,290 
51,727 



Total valuation real and personal property 

Income tax as certified by Corporation Commission 

Schedule B. 

Lawyers, physicians, etc % 

Real estate agents 

Livery stables - 

Hotels- -- ---'- 

Billiard and pool tables -- 

Druggist liquor license — i 

Cigarette manufacturers - - 



46.00 
10.00 
18.50 
24.50 
5.00 I 
25.00 
20.00 



50.14 
162.64 



76.60 

16.10 

.71 

1.84 

.04 

13.17 

2.38 

61.05 

17.95 

3.21 

2.28 

21.91 

470. 21 

301. 65 

1.59 

13.30 

1.32 

4.02 

88.13 

4.81 

103.63 



Total Schedule B. 



1911.] 



Document 'No. 5. 



147 



Statement 1- — Continued. 



POLK COUNTY— CoN-TistJED. 

STATE TAXES — Continued. 

Schedule C. 

Marriage licenses i 

Total Schedule C 

Total Schedules B and C— .• 

Total of general taxes 



SPECIAL TAX FOR PENSIONS. 



Property. 
PoU 



Total taxes for pensions 

Total State taxes, general and pension.. 



White polU. 9W, @ tl.62 

Negro polls, 123, @ $1.62 

Railroad, telephone, etc., $69,350 

Bank stock, $132,035 

Corporation excess, $22,800 

LisUd by white citizens, $1,623,838.. 
Listed by negro citizens, $34,569 



Total school taxes.. 



COUNTT TAXE6. 



Count.v purposes. -- 
Special for schools.. 
Bridges and roads.. 
Special, roads 



Total county taxes 

Total State, school and county 



663.36 
123,24 



t 1,464.48 
199. 26 
124.03 
237.66 
41.04 
2,922.91 



$4,722.49 

753.04 

1.882.59 

6,205.79 



148 



Document No. 5. 



Statement 1 — Continued. 



RANDOLPH COUNTY. 

8. L. Hayworth. Sheriff. 



Acres of land, 468.495- 

Acres mineral, quarry 

Town lota - 

Total valuation real estate 

Horses. 3.173.... 

Mules, 4,054! -- - 

Jacks and jennies. 36 

Goats, 190 

Cattle, 10,948 

Hogs, 13,646 

Sheep, 3,683 

Dogs, 274 

Bicycles, 35 

Value farming utensils 

Value tools of mechanics 

Value household and kitchen furniture.. 

Value of provisions , 

Value of fire-arms 

Value scientific instruments 

Money on hand or on deposit 

Solvent credits.. 

Money investments, shares, etc. 

Value cotton, in seed or lint , 

Value musical instruments 

Value plated and silverware 

Value watches and jewelry. 

Goods, wares, merchandise 

Private banks— money, etc 

Seines, nets, boats and other fishing apparatus 
All other personal property whatsoever 

Total valuation personal property 

Total valuation real and x>er8onal property. 

Income tax as certified by Corporation Commission 

Schedule B. 

Theaters 

Traveling theatrical companies 

Circus or menagerie 

Side shows 

Lawyers, physicians, etc 

Real estate agents 

Horse dealers 

Peddlers in clocks, stoves, etc 

Peddlers 

Hotels 

Bottling works 

Dealers in fireworks 

Cigarette dealers, retail... 

Total Schedule B 



S2, 534, 387 

7,347 

795, 895 



193, 769 

276, 174 

2,045 

234 

113,978 

35, 539 

3,820 

1,710 

728 

64.655 

4,881 j 

90.890 

35,964 

6,820 

1,275 

118,252 

753. 905 

12,855 

54, 451 

38, 333 

1,409 

10,891 

223, 350 

775 

110 



$ 5. 322. 21 

15.43 

1,671.38 



406.91 

579.97 

4.29 

.49 

239.35 

74.63 

8.02 

3.59 

1.53 

135. 78 

10. 2S 

190.87 

75.52 

14.32 



1,583.20 
27.00 
114.35 
80.50 
2.96 
22.87 
469.04 
1.63 



Tax. 
12.50 
20.00 
25.00 

5.00 
160.00 
10.00 
50.00 
25.00 
50.00 

8.00 
20.00 

5.00 
45.00 



nil 1.1 



Document No. 't 



149 



Statement 1 — Continued. 



RANDOLPH COUNTY— CoxTixuED. . 

STATE TAXES — continued. 

Schedule C. 

Marriage licenses 

Double tax -- 

Total Schedule C 

Total Schedules B and C. -. -.. 

Total of general taxes... ..: -. 

Propt-rty 

Poll -.- 

Total taxes for pensions 

Total State taxes, general and pension 

SCHOOL TAXES PAYABLE TO COCKTY TRSASUHER, 

White polls, 3,9S6. @l 81.50 

Negro polls. 427, @ $1.50.. 

Railroad, telephone, etc., $640,869.37... 

Bank stock, $163,312.67 

Buildirm ;iiiil loan associations 

Corporatimi .-.xceas, $77,234 

LLsted ljy white citizens, $5,589,221 

Listed by negro citizens, $120,616.. 

From fines, penalties, etc 

Total school taxes 

COrNTT TAXES. 

Cou n ty purposes 

Special , roads 

Total county taxes 

Total State, school and county taxes 



243.00 
377. 17 



$ 2, 283. 91 
529. 56 



S 5,979.00 

640.50 

1. 153. 56 

293.96 

1,977.38 

139.02 

10,060.60 

217.11 

1, 073. 10 



$17,687.70 
3,515.33 



150 



Document No. 5. 



rSes^i. 



Statement 1 — Continued. 



RICHMOND COUNTY. 



M. L. HiNSON, Sheriflf. 



STATE TAXES. 



Acres of land, 244, 181 , 

Acres mineral, quarry, 150-. 
Town lots, 1,270 



Total valuation real estate. 



728.. 



Ho 

Mules, 1,754 

Jacks and jennies, 3 

Goats, 187 -- 

Cattle, 3,431 

Hogs, 4.824 - ._. 

Sheep, 104 

Dogs, 229 

Bicycles, 13- 

Value farming utensils 

Value tools of mechanics 

Value household and kitchen furniture 

Value of provisions 

Value of fire-arms _ 

Value scientific instruments— 

Money on hand or on deposit.. 

Solvent credits 

Money investments, shares, etc 

Value cotton, in seed or lint 

Value tobacco, leaf or manufactured 

Value turpentine, rosin and tar 

Value brandy and whiskey 

Value musical instruments 

Value plated and silverware.-- 

Value watches and jewelry 

Goods, wares, merchandise--- --- - 

Private banks — money, etc s- 

Seines, nets, boatJ? and other fishing apparatus 

All other personal property whatsoever 



(1,864,532 

5,200 

675, 053 



Total valuation personal property 

Total valuation real and personal property 

:ome tax as certified by Corporation Commission 
Schedule B. 



48,830 
129, 022 



41, 133 
13, 235 



2,725 
84,324 
5,032 
6,676 
1,273 
25,035 
469, 933 
765 
93,013 



53 

24.100 

3.753 

12,898 

168, 272 

250 

15 



t 3,913.52 

10.92 

1,417.61 



$ 102.54 
270. 93 



3.56 

.33 

19.70 

5.72 

177.08 

10.56 

14.02 

2.67 

52.67 

986. 86 

1.60 

199.50 



27.08 
353.37 



Traveling theatrical companies - S 40.00 

Circus or menagerie I 210.00 

All other shows 50.00 

Lawyers, physicians, etc -- ] 95.00 

Coal dealers - j 30.00 

Undertakers I 13.00 

Horse dealers - --- I 25.00 

Livery stables- j 9.00 

Peddlers - 50.00 

Hotels 33.75 



I'.tll. 



Document No. 5. 



151 



Statement 1 — Continued. 



RICHMOND COUNTY -CoNTixu 

Table B— continued. 

Cotton compresses 

Bottling works 

Enlarcing photographs... 

Dealers in pistols 

Dealers in hreworks - 

Cigarette dealers, retail 

Total Schedule B 

Schedule C. 

Marriage licenses 

Double tax 

Total Schedule C 

Total Schedules B and C 

Total of general taxes 

SPECIAL TAXES FOB PENSIONS. 

Property 

PoU 

Total taxes for pensions 

Total State taxes, general and pension 

SCHOOL TAXES PAYABLE TO COUNTY TRE 

While polls, 1,650, @ $1.50 

Negro polls, 1.065, (g. $1.50. 

Railroad, telephone, etc.. $1,028,787 

Bank stock. $141.705 

Corporation excess, $66. 178 

Listed by white citizens, $3,964,978 

Listed by negro citizens, $192.289 

From fines, penalties, etc 

Total school taxes 

COUNTY TAXES. 

County purposes 

Refunding bond debts 

Special, roads 

Special, schools 

Total county taxes 

Total State, school and county taxes 



100.00 
20.00 
10.00 
40.00 
10.00 
40.00 



175.00 
153. 24 



% 1,662.91 
313.80 



$ 2,325.00 

1,597.50 

1,851.82 

255.07 

119. 12 

7,136.96 

346. 12 

656.04 



$14, 427. 10 
5, 393. 94 
17.280.14 
1,181.63 



152 



DurUMEXT Xo. 5. 



[Session 



Statement 1 — Continued. 



ROBESON COUNTY. 
E. C. McNeill, Sheriff 



Acres of land, 622, 133. 

Timber, 88,603 

Town lots, 2,710 



Total valuation real estate.. 



Horses, 1,945 

Mules, 6,788 

Jacks and jennies, 4 

Goats. 197 - 

Cattle, 4,460 ..'. 

Hogs, 30.620 

Sheep. 172. 

Bicycles, 403 

Value farming utensils 

Value tools of mechanics.. 

household and kitchen furnitu 
of provisions 

scientific instruments 



Valu 
Valu 
Valu 
Valu 
MoiK 



hand I 



Solvent credits . , 

Money investments, shares, etc 

Value cotton, in seed or lint 

Value tobacco, leaf or manufactured 

Value brandy and whiskey 

Value musical instruments 

Value plated and silverware 

Value watches and jewelry 

Goods, wares, raerchandi.se... 

Private banks — money, etc , 

Seines, nets, boats and other fishing apparatus.. 
All other personal properly whntsoever 



$4,834,894 

244. 281 

1,403,591 



Total \'aliiatioii personal property ■_ 

Total valuation real and personal property, 
•orae tax as certified by Corporation Commission 



Schedule B. 

Theaters 

Traveling theatrical companies 

Lawyers, physicians, etc 

Real estate agents 

Coal dealers 

Undertakers 

Horse dealers 

Peddlers in clocks, stoves, etc 

Bicycle dealers 

Commission merchants, etc 

Livery stables 

Lightning rod agents 

Hotels 



162, 521 
623,897 



69,804 
66,211 
279 
3.807 
53,427 t 
11.191 
264,014 I 
110.479 
21.531 I 
4,811 j 
81,145 
640.070 
35,509 
87.834 
25 
24, 
84,368 
4,636 
25.603 
415.783 
18.307 [ 
166 
968.700 



$10. 153. 28 

512.99 

2.947.54 



341.29 
1,310.18 



146.59 

139.04 

.59 

8.00 

112.20 I 

23.50 I 

554.43 I 

232. 01 

45.22 

10.10 

170.40 

1,344.15 

74.57 

184.45 

,05 

.05 

177. 17 

9.74 

53.77 

1,041.14 

38.44 

.35 

2. 034. 27 



Tax. 
32.50 
32.00 
355. 00 
10.00 
10.00 
45.00 
375.00 
150.00 
45.00 
80.00 
52,50 
50.00 
20.00 



1!)11.] 



DOCUMEXT Xo. 5. 



153 



Statement 1 — Continited. 



ROBESON COUNTY— Continued. 

STATE TA.XES— continued. 
Schedule B — continued. 


Tax. 

t 50.00 
20.00 
220.00 
10.00 
65.00 
20.00 


S 1,642.00 
1,203.70 




Bottling works 

Deal'Ts in pistols 

Dealers in fireworks 

Cigarette dealers, retail 










S 344.00 
859.70 




Schedule C. 
Marriage licenses 




















$ 4,136.92 
798.24 


i 2,845.70 






SPECIAL TAX FOR PENSIONS. 


$ 24,897.94 


Poll 










S 5,196.00 

1,255.50 

3,526.50 

302.00 

5,841.38 

509.21 

24. 72 ' 

265. 26 

16,813.15 

636.77 

1,121.20 


4,925.16 




$ 29. 823. 10 


SCHOOL TAXES PAYABLE TO COUNTY TREASURER. 

Whit" polls. 3.464. @ $1.50.-. - 




Indian polls. 837. @ $1.50 




Negru polls. 2.3.51. @ $1.50 




Dogs, 302, <& $1 _ 

Railroad, telephone, etc., $3,245.210.72 .._ 




Bank stock, $282,892.38 _ 








Corporation excess. $147.370 






















$33,751.91 
28,013.00 
8,001.05 
14,816.35 


35. 491. Oil 






COUNTY TAXES. 








Special, bonds and pension 

Special, school 








Total county taxes .... 




84,582.31 








$149, 897. 10 







154 



Document Xo. 5. 



[Session 



Statement 1 — Continued. 



ROCKINGHAM COUNTY. 
H. A. Clark, Sheriff. 



Acres of land. 336.562. $2,664,904 

Acres mineral, quarry, 558 -.. 1,950 

Town lots, 2,600- ' 1,448.990 



Total valuation real estate.. 



Horses, 3.021 

Mules. 2,369- 

Jacks and jennies, 14.- 

Goats, 87 

Cattle. 8,449.- 

Hogs, 8.307 

Sheep, 554 

Bicycles, 96...- ^ 

Value farming utensils 

Value tools of mechanics 

Value household and kitchen furniture 

Value of pro\isions 

Value of fire-arms _ 

Value scientific instruments --. 

Money on hand or on deposit 

Solvent credits 

Money investments, shares, etc 

Value cotton, in seed or lint. 

Value tobacco, leaf or manufactured... 

Value brandy and whiskey 

Value musical instruments.. 

Value plated and silverware 

Value watches and jewelry 

Goods, w&res. merchandise 

Private banks— money, etc 

Seines, nets, boats and other fishing apparatus.. 
All other personal property whatsoever. 



Total valu 



I personal property. 



' t 4,115,844 




S 218,615 


I 459.09 


184,694 


387.86 


1,080 


2.27 


325 


.68 


123, 139 


258.59 


37,967 


79.73 


1,209 


2.54 


863 


1.81 


42,507 


89.26 


9,366 


19.67 


168,188 i 


353.19 


35.998 


75.60 


12,274 


25.78 


1.715 


3.60 


108.468 


227.78 


957, 669 


2,011.10 


57,688 


121. 14 


101,500 


213. 15 


214,349 


450.13 


2 ■ 





45.924 

6,504 

21,977 

421,994 

475 



Total valuation real and personal property. 

Income tax as certified by Corporation Com: 

Scheduk B. 

Traveling theatrical companies 

Side shows 

Lawyers, physicians, etc 

Real e-state agents -- 

Coal dealers 

Undertakers 

Horse dealers 

Bicycle de.ilers 

Livery stables.. 

Hotels 

Billiard and pool tables _ 

Bowling alleys __ -- 



80.00 ' 
340. 00 
215. 00 
30.00 
40.00 
30.00 
150.00 
5.00 
41.00 
20.00 
225.00 
HKI.OO 



96.44 
13.66 
46.15 
886.19 
1. 00 
.01 



1!)11.] 



DOCUMEXT No. 5. 



155 



Statement 1 — Continued. 



ROCKINGHAM COUNTY— Continued. 

STATE T.vxES — Continued. 

Scheiliile B— continued. 

Bagatelle tables, etc 

Bottling works 

I Near beer .-. 

1 Dealers in pistols 

' Dealers in fireworks 

1 Cigarette dealers, retail 

I Itinerant oculists — 

Total .Schedule B 

1 Schedule C. 

I Marriage licenses 

Double tax remitted to single 

j Total Sciicdule C 

Total Schedules B and C .-_. 

Total of general taxes 

SPECIAL TAX FOR PENSIONS. 

Property 

Poll -. 

Total taxes for pensions - 

Total State taxes, general and pension.. 

SCHOOL TAXES PAYABLE TO COUNTY TREASURER, 

^ White polls, 3.778. g, $1.65 

Negro polls, 1.163, @ $1.65 

Dogs. 73. @ SI 

Railroad, telephone, etc., 81.1S7.860 

Bank stock. $272.752 

Building and loan a-ssociations, $4.710 

I Corporation excess, $699,339 

Listed by white citizens, $6,934,688 

Listed by negro citizens, 8299.480... 

Total school taxes 

I COUNTY TAXES. 

County purposes 

Special, roads 

Total county taxes 

Total State, school and county taxes 



15.00 
80.00 
40.00 
20.00 
45.00 
90.00 ' 
5.00 1 



362.00 
165.11 



2,893.67 
592. 92 



$ 6, 233. 70 

1,918.95 

73.00 

2,732.08 

627.33 

10.83 

1,608.48 

15,949,78 



$32,794.41 
23, 497, 07 



156 



Document i^o. 5. 



Statement 1 — Contimied. 



ROWAN COUNTY. 
J. H. McKenzie. !3herifr. 

ST.VTE T.IXES. 


Value. 

t 469,533 
3,955,234 


Total Value. 
% 4,424,767 

• 
1,483,823 


Tax. 

$ 986.02 
8,305.99 


Total Tax. 


Town lots, 6,795-— 










t 45,500 

13,435 

400 

12 

14,458 

3,585 

67 

3,400 

601 

3,185 

5,462 

164,436 

618 

4,046 

2,863 

2,250 

457,756 

91,185 

1,688 

48,587 

1,557 

19,824 

332,928 

150 

235 

265,595 


S 95.55 

28.21 

.84 

.tti 

30.36 

7.53 

.14 

7.14 

1.26 

6.69 

11.47 

345.32 

1.30 

8.50 

6.01 

4.72 

961.29 

191.49 

3.54 

102.03 

3.27 

41.63 

699. 15 

.32 

.49 

557. 75 


t 9,292.01 


Horses, 73S 


Mules, 204 








Goats, 7 




Cattle, 942 




Hogs, 883.— 




Sheep, 50 




Dogs, 34 




Bicycles, 63 








Value tools of mechanics 

Value household and kitchen furniture 

Value of provisions 

Value of fire-arms 








































Seines, nets, boats and other fishing apparatus 










^ 


$ 74S.OO 


3.116,03 






Total valuation real and personal property 

Income tax aa certified by Corporation Commissio 

Schedule B. 
Theaters 


S 5,908,590 

Tax. 

% 50. 00 
307.00 
45.00 
40.00 
50.00 
6.00 
50.00 
10.00 
70.00 
80.00 
30.00 
10.00 


S 12,405.04 
633.61 






Lawyers, physicians, etc 

Coal dealers _._ 

Pawnbrokers 

Hotels _ 








Bagatelle tables, etc 








Dealers in pistols ■_ _ 










Total .Schedule B 







1911.] 



DocriiEXT No. 



157 



Statement 1 — Continu'ed. 



ROWAX COUNTY— CoNTiNC 

STATE TAXES — COntiniifd. 

Schedxik C. 

tfaniage licenses 

Total Schedule C 

Total Schedules B and C 

Total of general taxes 

SPECIAL T.OC FOR PENSIONS. 

Property _ 

PoU 

Total taxes for pensions 

Total State taxes, general and pension.. . 

SCHOOL TAXES PAYABLE TO COUNTY T 

White polls. 2,117. (e, $1.50... 

Negro polU, 663, gi $1.50 

Dogs. .M, @ $1 

Railroad, telephone, etc.. $490.187 

Bank stock. $282.077 

Corporation excess. $120.800 

Listed by white citizens. $5.643.360 

Listed by negro citizens. $265.230 

Total school taxes 

COUNTY TAXES. 

County purposes 

Bridges and roads. 

Special, roads and bonds 

Total county taxes 

Total State, school and county taxes 

f 



$ 2. 363. 43 
333. 60 



994. 50 
34.00 
882.34 
507.74 
217.44 
1,015.05 
477.41 ' 



$15,078.71 
17.004.14 
8. 308. 32 



158 



Document No. 5. 



Statement 1 — Continued. 



RUTHERFORD COUNTY. 
C. E. Tanner, Sheriff. 

STATE TAXES. 



Acres of land, 344,762 

Acres mineral, quarry. 892.. 
Town lots, 976 



Total valuation real estate.. 



Horses. 1,542 

Mules, 3, 100 

Jacks and jennies, 15. 

Goats, 12 -., 

Cattle, 1,893 

Hogs, 6,594 

Sheep, 521 

Dogs, 258 

Bicycles, 32 _ 

Value farming utensils 

Value tools of mechanics 

Value household and kitchen furniture.. 

Value of provisions. - 

Value of fire-arms 

Value scientific instruments 

Money on hand or on deposit 

Solvent credits _. 

Money investments, shares, etc... ., 

Value cotton, in seed or lint 

Value musical instruments 

Value plated and silverware 

Value watches and jewelry 

Goods, wares, merchandise _. 

Private banks — money, etc 

All other personal property whatsoever.. 



Total valuation personal property 

Total valuation real and personal property. 

Income tax as certified by Corporation Co 

Schedule B. 

Theaters - 

Circus or menagerie. _. 

Lawyers, physicians, etc 

Horse dealers.. 

Peddlers 

Bagatelle tables, etc 

Bottling works 

Druggist liquor license 

Near beer 

Enlarging photographs 

Cigarette dealers, retail — 

Public ferries, etc 



S 1.793.987 

5,387 

420. 201 



94.228 
206,853 



98, 405 
24, 520 





7.50 
39.00 

190.00 
75.00 

125.00 
15.00 
20.00 
50.00 
20.00 
20.00 
10.00 
1. 



206. 44 
51.49 



Total Schedule B. 



1911.1 



Document No. 5. 



159 



Statement 1 — Continued. 



RUTHERFORD COUNTY— Continued. 

STATE TAXES — COTltitlUed. 

Schedule C. 

Marriage licenses 

Subjects unlisted 

Total Schedule C ---- 

Total Schedules B and C- 

Total of general taxes 

SPECIAL TAX FOR PENSIONS. 

Property - 

Poll 

Total taxes for pensions - 

Total State taxes, general and pension 

SCHOOL TAXES PAY-VBLE TO COUNTY TRE.VSURER. 

White polls, 3.200, ® SI. 62 .' 

Negro polls, 320, @ SI. 62 

Railroad telephone, etc., 1780,127.78 

Bank stock, S.53,860 , 

Building and loan associations, S2,603 

Corporation excess, $117,241 

LisU-d by white citizens, S4, 209, 418 

List/?d by negro citizens, $99,062 

Total school tax.. 

COUNTY T.tXES. 

County purposes 

Poor 

Bridges and roads 

Special, bonds 

Special, schools _, 

Total county taxes 

Total State, school and county taxes 



224.00 
30.00 



1,723.40 
422. 40 



$ 5.184.00 

518.40 

1,716.28 

118.49 

5.73 

257. 93 

9, 260. 79 

217.94 



$12,461.71 
1.337.60 
7.893.51 
12, SOS. 02 
5, 262. 34 



160 



Document No. 5. 



Statement 1 — Continued. 



SAMPSON COUNTY. 
D. C. McPhail. Sheriff. 

STATE TAXES. 



Acres of land. 536. "34 

Acres mineral, quarry. 34,339.. 
Town lots, 902 



Total valuation real estate.. 



Horses, 1,735 

Mules, 3,777 

Jacks and jennies. 8 

Goats, 4,511- 

Cattle, 11,582 

Hogs, 51,779 

Sheep, 2,432... 

Dogs, 1,104 

Bicycles. 115 

Value farming utensils 

Value tools of mechanics 

Value household and kitchen furniture 

Value of provisions 

Value of fire-arms 

Value scientific instruments... 

Money on hand or on deposit 

Solvent credits 

Money investments, shares, etc 

Value cotton, in seed or lint 

Value tobacco, leaf or manufactured 

Value turpentine, rosin and tar 

Value brandy and whiskey 

Value musical instruments 

Value plated and silverware 

Value watches and jewelry. 

Goods, w-ares, merchandise 

Private banks — money, etc 

Seines, nets, boats and other fishing apparatu 
All other personal property whatsoever 



Tolal valuation personal property 

Total valuation real and personal property 

Schedule B. 

Theaters 

Traveling theatrical companies 

Circus or menagerie 

Lawyers, physicians, etc . 

Undertakers 

Horse dealers 

Livery stables 

Hotels 

Dealers in pistols 

Cigarette dealers, retail 

Total Schedule B.... 



1W.238 

293,054 

S40 

2,672 

100, 681 

60,661 

2,002 

3,091 

738 ' 

27, 140 

5,065 

100, 114 

111,937 

9,847 

1,493 

78, 453 

380. 796 

20. 533 

6,'000 

112 

5,344 

17 

34,048 

2,445 

9,140 

151,492 

21,098 

1,591 

254, 957 



11,748,247 
108, 944 
287, 460 



I 3,713.32 
228. 78 
6C3. 67 , 



218.90 

615.41 

1.13 

5.61 

211.43 

127. 39 

4.20 

6.49 

1.55 

56.99 

10.64 

210.24 

235. 07 

20.68 I 

3.14 

164.75 

799.67 

43. 12 ! 

12.60 

.24 

11.22 

.04 

71.50 

5.13 

19.19 

318.13 

44.31 

3.34 

535.41 



t 3,933,951 

Tax. 

i 7.50 

10.00 
55.00 
160.00 
20.00 
125.00 
5.50 
4.25 
20.00 
10.00 



1911.] 



Document ^o. 5. 



161 



Statement 1 — Continued. 



SAMPSON COUNTY— CoxiiNrED. 

STATE TAXES — conUnueii. 
Schedule C. 


t 242.00 
351.38 


t 593.38 












Total Schedule C ... . 












{ 1,573.59 
534.72 


S 1,010.63 








S 9 271.92 


SPECIAL TAX FOR PENSIOXS. 




Poll 








Total taxes for pensions 

Total State taxes, general and pension 




2,108.31 
$ 11,380.23 


SCHOOL TAXES PAYABLE TO CODNTV TREASURER. 

White polls, 3.247, (g. S1.50 




.\egro polls, 1,209, g^ S1.50 


1,813.50 
1 2 152.1. .'i7 




Railroad, telephone, etc., 41,458,652.08 




Bank stock, J48.444.90 




87.20 

7.13 

6,645,54 

435.56 








LIsU-d by wlute citizens. 53,691,971 














tl5,292.6S 
2,712,72 
5,445.01 


16,485.00 




COUNTY TAXES. 




















23,450.41 






t 51,315.64 





162 



Document No. 5. 



Statement 1- — Continued. 



SCOTLAND COUNTY. 
W. D. McLahrin, Sheriff. 



Acres of land, 167,231. 
Town lots, 610 



Total valuation real estate. 



Horses, 734 

Mules, 1,838 -.- - 

Goats, 112 -- 

Cattle, 1,474 

Hogs, 5,410 

Sheep, 42... 

Dogs, 97. 

Bicycles, 37 

Value farming utensils 

: tools of mechanics 

; household and kitchen furniture 

■ of pro\'isions 

: of fire-arms 

Value of scientific instruments 

Money on hand or on deposit 

Solvent credits 

Money investments, shares, etc 

Value cotton, in seed or lint... 

Value musical instruments 

Value plated and silverware 

Value watches and jewelry 

Goods, wares, merchandise .- 

Private banks — money, etc. 

Seines, nets, boats and other fishing apparatus.. 
All other personal property whatsoever 



Valu 
Valu 
Valu 
Valu 



Value. Total Valu 



SI, 168, 883 
307, 162 



Total valuation personal proiJert,v 

Total valuation real and personal property 

Income tax as certified by Corporation Commission. 

Schedule B. 

Traveling theatrical companies !.- 

Lawyers, physicians, etc 

Undertakers 

Horse dealers 

Bicycle dealers - 

Livery stables 

Hotels 

Billiard and pool tables 

Bottling works 

Dealers in pistols 

Cigarette dealers, retail 



52,213 
148, 445 



23,945 
14, ISO 



15,980 
2,232 



857 

44,183 

517, 058 

16, 462 

38.911 

20. 974 

2,081 

7,672 

117,570 

450 



$ 2,454.1 
654.04 



56.50 
105.00 
15.00 
50.00 

2.60 
11.00 
12.00 
76.00 

5.00 
10.00 
25.00 



Total Schedule B. 



1911.] 



Document No. 5. 



163 



Statement 1 — Continued. 



SCOTLAND COUNTY— Continued. 

STATE TAXES — coniinutfL 

Schedule C. 

Carriage licenses 

Double tax - 

Total Schedule C- 

Total Schedules B and C- .-. 

Total of general taxes 

SPECIAL TAX FOR PENSIONS. 

Property 

Poll 

Total taxes for pensions 

Total State taxes, general and pension ._ 

SCHOOL TAXES PAYABLE TO COUNTY TRE.^SURER. 

*'hite polls. 843, & J1.50 

Indian polls. 24. @ $1.50 

Negro polls. 825. (o, {1.50 

Railroads, telephone, etc., $743,014.53.... 

Bank stock. $10fi.S25.12 ._ 

I^rporation excess, S117.650 

Lasted by white citizens, $2,569.554 ._ 

Listed by Indian citizens. $3.124. 

Listed by negro citizens, $132.558 

From fines, penalties, etc 

Total school taxes 

COUNTY TAXES. 

County purposes 

Special, bonds and debts - ^ 

Special, schools and roads _. 

Total county taxes 

Total .State, .school and county taxes 



119.00 
6.19 



$ 1,264.50 

36.00 

1,237.50 

1,337.43 

192.29 

211.77 

4,625.20 

6.62 

238.60 

249.70 



$ 9,641.(8 
4,774.54 
9,823.14 



164 



Document No. 5. 



[Session 



Statement 1 — Continued. 



STANLY COUNTY. 
S. R. Green, Sheriff. 



STATE T.4XES. 



Acres of land, 254,655. 
Town lots, 1,195 - 



Total valuation real estate.. 



Horses, 2,101 

Mules, 2,160 

Jacks and jennies, 10 

Goats. 160 .--- 

Cattle, 6,844 

Hogs, 6, 102 

Sheep, 446.. 

Dogs, 282 

Bicycles, 52 

Value farming utensils 

Value tools of mechanics 

Value household and kitchen furniture.. 

Value of provisions 

Value of fire-arms 

Value scientific instruments 

Money on hand or on deposit 

Solvent credits 

Money investments, shares, etc 

Value cotton, in seed or lint 

Value musical instruments 

Value plated and silverware 

Value watches and jewelry 

Goods, wares, merchandise 

Private banks — money, etc 

All other personal property whatsoever.. 

Total valuation personal property. .. 



Total valuation real and personal property. 



Circus or menagerie 

Lawyers, physicians, etc.. 

Real estate agents 

Undertakers 

Horse dealers 

Livery stables 

Peddlers 

Hotels 

Billiard and pool tables.. 

Bottling works 

Near beer... , 

Enlarging photographs... 

Dealers in pistols 

Dealers in fireworks 

Cigarette dealers, retail... 
Public ferries, etc , 



t 1,811,278 
590, 058 



■ 153, 129 
165, 354 



75,795 
25,046 



82, 190 

35, 345 

7,002 

930 

46, 720 

500, 953 

425 

32,734 

29, 124 

865 

8,585 

180,358 

1,050 

190,029 



Tax. 
72.00 
165.00 
20.00 
20.00 
25.00 
17.00 
25.00 

4.50 
25.00 
10.00 
160'. 00 
10.00 
60.00 

5.00 
10.00 

4.87 



t 3,803.68 
1,239.12 



321.57 
347.24 



159. 27 

52.60 

1.1 

4.20 

1.06 

71.78 

18.18 

172.60 

74.21 

14.70 

1.95 

98.10 

1,052.00 

.89 

68.74 

61.15 

1.82 

18.02 

378.75 

2.20 

399. 05 



Total Schedule B. 



I'Jll. 



Document No. o. 



165 



Statement 1 — Continued. 



STANLY COUNTY— Continued. 

STATE TAXES — cotitin ued. 
Schedule C. 

Marriage licenses 

Double tax remitted to single 

Total Schedule C- - '- 

Total Schedules B and C 

Total of general taxes 

SPECIAL TAX FOR PENSIONS. 

Property 

Poll 

Total taxes for pensions - 

Total State taxes, general and [>ension 

SCHOOL TAXES PAYABLE TO COCXTV TREASf 

White polls, 2,514, (5, $1.50 

Negro polls, 253. @ $1.50 

Railroad, telephone, etc., $188,341 

Bank Stock, $47, 157 

Building and loan associations, $14,681 

Corporation excess. $188,392.... 

Listed by white citizens, $3,905,529 

Listed by negro citizens, $77,988 

Total school taxes — 

COUNTY TAXES. 

County purposes 

Poor 

Bridges and roads 

Special, schools 

Special, bonds 

Total county taxes 

Total State, school and county taxes... 




$3,771.00 
379. 50 
399.01 
84.88 
26.43 
339.11 
7,029.95 
140.38 



$10,839.61 
1.049.46 
4.569.49 
1,050.84 
10,170.80 



166 



Document No. 5. 



[Session 



Statement 1 — Continued. 



STOKES COUNTY. 

C. M. Jones, Sheriff. 



STATE TAXES. 



Acres of land, 282,162.. 
Acres mineral, quarry.. 
Town lots, 463 



Total valuation real estate.. 



Horses, 1,315 

Mules, 2.737. 

Jacks and jennies, 2 

Goats, 40 

Cattle, 6,758 

Hogs, 6,012 - 

Sheep, 397 . 

Dogs, 37 

Bicycles, 20. 

Value farming utensils... 

■ tools of mechanics 

■ household and kitchen furniture.. 

■ of provisions 

! of fire-arms 

Value scientific instruments 

Money on hand or on deposit... 

Solvent credits 

Money investments, shares, etc 

Value cotton, in seed or lint 

Value tobacco, leaf or manufactured 

Value brandy and whiskey 

Value musical instruments 

Value plated and silverware 

Value watches and jewelry 

Goods, wares, merchandise 

Private banks — money, etc 

All other personal property whatsoever.. 



Valu 
Valu 
Valu 
Valu 



Total valuation personal property 

Total valuation real and personal property 

!ome tax aa certified by Corporation Commissi' 
Schedule B. 



$1,534,401 

2,787 

121,343 



94, 681 
248,900 



884 
149 
41.591 
2.647 
45,591 
32,845 



96, 187 

404, 296 

1,568 



a05.828 

2,657 

155, 358 



5.85 
254. 83 



184.86 
58.64 



87.34 

5.56 

95.74 

68.98 

14.66 

2.08 

201.99 

849.02 

3.29 

1.19 

3.08 

.07 



14.89 

222.24 

5.58 



Side shows S 25.00 

All other shows 6.00 

Lawyers, physicians, etc. I 120. 00 

Real estate agents ] 10.00 

Horse dealers I 125.00 

Bicycle dealers. 15. 00 

Near beer * 60.00 

Cigarette dealers, retail 15.00 



Total Schedule B. 



1911.] 



Document No. 



167 



Statement 1 — Continued. 



STOKES COUNTY— Continued. 

STATE TAXES — COtltiil Ued. 

Schedule C. 
Marriage licenses 


S 153.00 


S 153.00 




Total Schedule C 














S 529. 00 




■ 


$ 1.216.16 
349.32 




Total of general taxes 

SPECIAL TAX FOR PENSIONS. 


$ 6,928.06 


Poll 


















Total State taxes, general and pension 


3 S. 493, 54 


SCHOOL TAXES PAYABLE TO COrNTY TREASURER. 

White polls. 2.650. (s> tl.50 


$3,975.00 
391.50 
730.02 
19.88 
30.57 
5,338.45 
1 134.28 




Negro polls. 261. fe. $1.50 




Railroad, telephone, etc., $40,556,497 












Listed by white citizens, $296,581,000 




Listed Ijy negro citizens, $J,459,900 .... 












Total school taxes 




$ 9,517.00 
8,685.02 
3,598.46 








COUNTY TAXES. 

County purposes -. 

Special, bonds 

Spc-c-lal. .schools 


21 800.48 















168 



Document N^o. 5. 



[Session 



Statement 1 — Continued. 



SURRY COUNTY. 
C. H. Havnes, Sheriff. 

STATE TAXES. 



Acres of land, 319.044 

Acres mineral, quarrj'. 174.. 
Town lots, 1,825 



Total valuation real estate.. 



Horses, 2,051 

Mules. 2,590 

Jacks and jennies, 16 

Goats, 22. ; 

Cattle. 9,691 

Hogs. 6.506 

Sheep, 610 

Dogs, 13.... 

Bicycles, 61 

Value farming utensils 

• tools of mechanics 

• household and kitchen furniture. 

' of provisions 

' of fire-arms 

! scientific instruments 

hand or on deposit 



Valu 
Valu 
Valu 
Valu 
Valu 
Money 

Solvent credits. 

Money investments, shares, etc 

Value cotton, in seed or lint. 

Value tobacco, leaf or manufactured 

Value turpentine, rosin and tar 

Value brandy and whiskey 

Value musical instruments 

Value plated and silverware.. 

Value watches and jewelry 

Goods, wares, merchandise 

Private banks — money, etc 

Seines, nets, boata and other fishing apparatus... 



Total valuation personal property 

Total valuation real and personal property 
^ome tax as certified by Corporation Co: 



$1,902,278 

1.835 

1.051,811 



142, 808 
216,905 



144.557 

30. 607 

730 

1.253 

511 

37.890 

7.522 

101. 171 

34. 526 

8.242 

2.594 

86. 322 

479.517 

9,0!0 

545 

21,918 



Total Value. Tax. 



S 3,994.78 

3.85 

2.208.81 



299. 90 

455.50 

2.04 

.36 

303.57 

64.27 

1.53 

2.63 

1.07 

79.57 

15.80 

212.47 

72.50 

17.31 

5.45 

181.27 

1.006.99 

18.92 

1.14 

46.03 



Schedule B. 

Theaters ' $ 

Traveling theatrical companies 

Circus or menagerie 

Lawyers, physicians, etc 

Coal dealers 

Undertakers 

Hotels 



Billiard and pool tables.. 

Bottling works 

Druggist liquor license... 



25.00 
37.00 
50.00 
215.00 
20.00 
30 00 
12. 50 ' 
50.00 
50.00 
25.00 



35.201 
3,613 
13,520 
293, 194 
435 
375, 725 


2.049.502 


73.92 
7.59 
28.39 
615.70 
.91 
789.02 






S 5.005.426 



ism. J 



DOCI'MEXT Xo. 5. 



IGl) 



Statement 1 — Continued. 



SURRY COUNTY— Continued. 

STATE TAXES — continued. 

Schedule B — continued. 

I^ear beer 

i^nlarging photographs 

Oealors in pistols 

Oealei^ in fireworks 

IMgaretle manufacturers 

Total Schedule B 

Schedule C. 

tfarriage licenses 

Total Schedule C 

Total Schedules B and C 

• Total of general taxes.- 

SPECIAL TAX FOR PENSIONS. 

Property ._ 

?oU 

Total taxes for pensions 

Total State taxes, general and pension 

SCHOOL TAXES PAYABLE TO COUNTY TRE-\eURER 

B'hiU; polls, 3,839, fe 81.50 

Xegro polb, 246, @ $1.50 

Railroad, telephone, etc., $1,161.707 

Bank stock. $214.821.... 

^Corporation excess, $156,390 

Listed Ijy white citizens, $4,923,008 

Listed by negro citizens, $82,418 

From other sources 

Total school taxes 

County purposes 

Special, schools 

Special, railroads 

Total county taxes 

Total .State, school and county taxes. 




$2,002.17 

492. 60 



$ 5, 788. 50 
369. 00 
2,091.07 
386.68 
281,50 
8,861.41 
148. 35 
25.00 , 



$17,648.98 
3,884.92 
2,770.37 



170 



Document jSTo. 5. 



Statement 1 — Continued. 



SWAIN COUNTY. 
R. J. Roane. Sheriff. 



Acres of land, 272.664 

Acres mineral, quarry. 10.623 

Town lots, 288 

Total valuation real estate 

'Horses, 617 

Mules, 473 --. 

Jacks and jennies, 9 

Goats, 18 

Cattle, 6.359 

Hogs, 6,414 

Sheep, 1.040.. 

Dogs, 359... 

Bicycles, 10 

Value farming utensils 

Value tools of mechanics 

Value household and kitchen furniture.. 

Value of provisions 

Value of fire-arms 

Value scientific instruments 

Money on hand or on deposit 

Sol vent credits 

Money investments, shares, etc 

Value brandy and whiskey 

Value musical instruments 

Value plated and silverware 

Value watches and jewelry 

Goods, wares, merchandise 

Private banks — money, etc 

All other personal property whatsoever 

Total valuation personal property. 

Total valuation real and personal property 

Schedule B. 



$1,397,511 

43. 777 
170.368 



45.470 

40.888 

435 

25 

92,415 

14,800 

3,077 

2,163 

82 

6,536 

3,331 

36, 127 

12, 851 

4,367 

446 

35, 938 

279, 565 

3.377 I 

25 
12,824 
2.662 
7.357 
117,074 
5,710 
232.666 



Tolal Value. Tax. Total Tax 



$ 2, 934. 78 
19.93 
3.')7. 76 



S 2,571,892 
Tax. 



95.49 

85.86 

.91 

.05 

194.07 

31.08 

6.46 

4.54 

.17 

13.73 

7.04 

75.87 

27.00 

9.17 

.94 

75.47 

587.09 



15.49 
245. 86 
11.99 



Traveling theatrical companies S 5.00 

Lawyers, physicians, etc 80.00 

Undertakers.. 15.00 

Livery stables 12.00 | 

Peddlers 25.00 : 

Bottling works 10.00 ; 

Dealers in pistols 40.00 

Near beer 20.00 

Total Schedule B.. 



1911.] 



Document No, 5. 



171 



Statement 1 — Continued. 



SWAIX COUNTY— Continued 

STATE TAXES — Continued. 

Schedule C. 

Carriage licenses 

Double tax remitted to single 

Total Schedule C 

Total Schedules B and C 

Total of general taxes 

SPECIAL TAX FOR PENSIONS. 

Property 

'oil 

Total taxes for pensions 

. Total State taxes, general and pension 

SCHOOL TAXES PAYABLE TO COUNTY THE 

Vhite polls. 1.261. ^ $1.50 

:ndlan polls. 1. ^ $1.50 

SeRTo polls. 16. ^ J1.50 

Railroad, telephone, etc. .'$1. 180.923.52 

Sank stock. $23.650.30 

Uatcd by white citizens, $2.489.192 

Listed by Indian citizens, $78.407. 

Listed by negro citizens, $4.293 

Total school taxes 

COUNTY TAXES. 

^ounty purposes 

''pecial, for fence 

Special . schools 

^pecl al . roads 

Total county taxes 

Total State, school and county taxes 




172 



Document No. 5. 



Statement 1 — Continued. 



TRANSYLVANIA COUNTY. 
C. C. KiLpATRicK, Sheriff. 



Acres of land. 252. 6 
Town lots, 2.51I.._. 



Total valuation real estate.. 



Horses, 598 _ 

Mules, 455 

Jacks and jennies, 42 

Goats, 88 _._ 

Cattle, 5,241 

Hogs, 4,595 

Sheep, 3,640 

Dogs, 92 _ 

Bicycles, 7 

Value farming utensils 

Value tools of mechanics 

Value household and kitchen furniture.. 

Value of provisions--- 

Value of fire-arms _-. 

Value scientific instruments 

Money on hand or on deposit-- 

Solvent credits. -. 

Value musical instruments 

Value plated and silverware 

Value watches and jewelry 

Goods, wares, merchandise 

Private banks— money, etc 

All other personal property whatsoever.. 



»1, 160. 281 
169, 520 



Total valuation personal property ^ 

Total valuation real and personal property 
Income tax as certified by Corporation C 
Schedule B. 



Traveling theatrical companies... 

Lawyers, physicians, etc 

Coal dealers 

Undertakers 

Livery stables 

Hotels - . 

Billiard and pool tables 

Slot machines with fixed returns.. 

Bottling works 

Moving pictui-e gallery -.. 

Dealers in pistols-- 

Cigarette dealers, retail 



t 35, 684 
29. 691 



4,310 

1,367 

71 

7,556 

1,618 

35, 101 

10, 816 

2,335 

1,112 

18, 230 

124, 159 

10, 993 

1,756 

5,309 

69, 550 

16, 585 

128, 037 



Total Schedule B_ 



10.00 
75.00 
20.00 
15.00 I 
41.00 
112.50 
175.00 
3.00 
5.00 
5.00 
20.00 
20.00 ' 



S 2,436.59 
355. 99 



74.94 

62.35 

1.78 

.18 

144.45 

18.62 

9.05 

2.87 

.15 

16.87 

3.40 

73.71 

22.71 

4.90 

2.34 

38.28 

260.73 

23.08 

3.69 

11.15 

146.05 

34.83 



1911.] 



Document No. 5. 



173 



Statement 1 — Continued. 



TRANSYLVANIA COUNTY— Continue 

STATE TAXES — continued. 

Schedule C. 

Marriage licenses — 

Double tax remitted to single 

Total Schedule C 

Total Schedules B and C 

Total of general taxes..- 

SPECIAL TAX FOR PENSIONS. 

Property -- 

Poll 

Total taxes for pensions.. 

Total State taxes, general and jjension. 

^^K SCHOOL TAXES P-WABLE TO COUNTY THEASCI 

White polls, 972, @ $1.50 

Negro polls, 59, (s. $1.50 

Railroad telephone, etc., $184,591 

Bank stock, $75,750.54 

Corporation excess, $42,628. 

Listed by white citizens, $1,894,874 

Listed by negro citizens, $17,787 

From other sources 

Total school taxes 

COUNTY TAXES. 

County purposes 

Poor 

Bridges and roads 

Special, bonds and stock laws.. 

Special, schools - 

Total county taxes 

Total State, school and county taxes 



61.00 
71.01 



$ 765.07 
123.72 



$ L 458. 00 
88.50 
332. 27 
132. 75 
76.73 
3, 410. 77 
32.02 
782. 31 



$ 3.789.00 
1,719,95 
3,910.75 
7,770.46 
5,944.27 



174 



Document No. 5. 



Statement 1 — Continued. 



TYRRELL COUNTY. 
F. L. W. COHOON, Sheriff. 



STATE TAXES. 



Acres of land, 132,450.. 
Acres mineral, quarry.. 
Town lots, 227 



Total valuation real estate. 



Horses, 530 

Mules, 306 

Goats, 168 

Cattle, 3,605 -- 

Hogs, 6,816. — 

Sheep, 1,704 

Dogs, 193 

Bicycles, 34.- 

Value farming utensils 

' tools of mechanics 

■ household and kitchen furniture 

' of provisions 

■ of fire-arms 

■ scientific instruments 

Money on hand or on deposit 

Solvent credits 

Value cotton, in seed or lint. 

r musical instruments 

^ plated and silverware 

■ watches and jewelry 

Goods, wares, merchandise 

Private banks — money, etc 

Seines, nets, boats and other fishing apparatu 
All other personal property whatsoever 



Valu 



Valu 



Valu 



Valu 
Valu 
Valu 



555, 705 
20. 795 
118, 127 



Total valuation personal property __ 

Total valuation real and personal property 
Income tax as certified by Corporation Commission 
Schedule B. 
nagerie 



etc- 



Circus 
Lawyers, phy 

Undertakers 

Livery stables.. 

Peddlers. 

Hotels. 

Cigarette dealers, retail 

Total Schedule B... 



26,812 
17, 205 
169 
20, 313 
8,214 
1,706 



25,505 
10,608 
2,659 
367 
13, 950 
45, 448 



4,071 
83, 901 



18.75 
30.00 
5.00 
5.50 
50.00 
11.00 
10.00 



43.67 
248. 06 



56.30 

36.13 

.35 

42.66 

17.25 

3.58 

1.16 

.41 

12.74 

3.27 

53.56 

22.28 

5.58 

.77 

29.30 

95.44 I 

.58 I 

15.26 ! 

1.45 



8.55 
176.20 



Iflll.] 



DocuiiENT jSTo. 5. 



175 



Statement 1 — Continued. 



T'iTlRELL COUNTY— Continued. 

STATE T.VXES — Continued. 

Schedule C. 

Marriage licenses. 

Total Schedule C 

Total Schedules B and C 

Total of general taxes 

SPECIAL TAX FOR PENSIONS. 

Property .- 

Poll - -. 

Total taxes for pensions 

Total State taxes, general and i)ension 

SCHOOL TAXES PATABLE TO COUNTY TREASUHER. 

White polls, 663, @ J1.65 

Negro polls, 250, @ $1.65 

Railroad, telephone, etc.. $73,533 

Bank stock, $8,663 

Corporation excess, $11,950 

Listed by white citizens. $948,670 

Listed by negro citizens, $52,452 

From other sources 

Total school taxes 

COUNTY TAXES. 

County purposes.. 

Poor 

Special, courthouse and schools 

Special roads 

Total county taxes 

Total State, school and county taxes 



400. 46 
109. 56 



t 1.093.95 
412.50 
169.13 
19.92 
27.49 
2,181.94 
120. 63 
25.00 



i 2.745.38 
346.94 I 
2,230.80 ' 
256.20 



176 



Document Xo. 5. 



Statement 1 — Continued. 



UNION COUNTY. 
John Griffith, Sheriff. 



STATE TAXES. 



Acres of land. 386.241. 
Town lots. 1.457 



Total valuation real estate.. 



;.198- 



Ho 

Mules. 5.025 

Jacks and jennies. 18 

Goats. 211 

Cattle. 10.617 - -.-- 

Hogs. 8.640. 

Sheep. 1.137.. 

Bicycles, 95 

Value farming utensils 

Value tools of mechanics 

Value household and kitchen furniture.. 

of provisions 

of fire-arms 

scientific instruments 

hand or on deposit... 



Vail 
Vail 
Vail 
Money 

Solvent credits 

Money investments, shares, etc 

Value cotton, in seed or lint 

Value tobacco, leaf or manufactured 

Value brandy and whiskey. 

Value musical instruments 

Value plated and silverware 

Value watches and jewelry 

Goods, wares, merchandise 

Private banks — money, etc 

All other personal property whatsoever.. 



Value. I Total Value. 



$2,485,554 
1.065.979 



163. 928 

437, 380 

1.380 

243 

131,556 

33, 576 

1,6C3 

1,006 

48,387 I 

7,166 

156, 366 

62, 130 

10, 330 

3,028 

109, 030 

569, 145 

8,091 

57,104 

500 

20 

40.891 

3,181 

21.021 

307, 626 

14,478 

313,494 



Total valuation personal properly 

Total valuation real and personal property 
;ome tax as certified by Corporation Commission. 
Schedule B. 



Theaters % 

Traveling theatrical companies 

Circus or menagerie 

Lawyers, physicians, etc 

Undertakers. - 

Dealers in second-hand clothing 

Livery stables 

Hotels 

Billiard and pool tables 

Bottling works. 



55.00 

35.00 
200.00 
215.00 
5.00 
175.00 
9.00 

13.00 
100.00 

20.00 



$ 5, 219. 66 
2. 238. 56 



344.25 

918.50 

2.90 

.51 

276.27 

70.51 

3.37 

2.11 

101.61 

15.05 

328.37 

130. 47 

2L69 



1,195.20 

16.99 

119.92 

1.05 

.04 

85.87 

6.68 

44.15 ' 

646.01 

30.40 

658.34 



1911.] 



Docr.MKNT No. 



Statement 1 — Continued. 



UNION COUNTY— Continued. 

STATE TAXES — conttntied. 

Schedule B — continued. 

Dealers in pistols.. 

Dealers in fireworks 

Cigarette dealers, retail 

Total Schedule B.. 

Schedule C. 

Marriage licenses 

Double tax 

Total Schedule C 

Total Schedules B and C 

Total of general taxes 

SPECIAL T.tX FOR PENSIONS. 

Property 

Poll 

Total taxes for pensions - 

Total State taxes, general and pension 

SCHOOL TAXES PAYABLE TO COUNTY TREASURER. 

White polls, 3,632. ® J1.50 

Negro polls. 1.089, @ $1.50 

Dog». 14. @ tl 

Railroad, telephone, etc., $836,801.33 

Bank stock. $205.622.50 

Building and loan associations, $14,198 

Corporation excess, $118,738 

Listed by white citizens, $5.839.496 

Listed by negro citizens. $214.697 

Total school taxes - 

COUNTY TAXES. 

County purposes | 

Poor I 

Bridges and roads - - 

Special, schools 

Total county taxes - 

Total State, school and county taxes 

12 Part 2. 



,421.68 
566. 52 



i, 448. 00 I 
,633.50 
14.00 
,506.24 
307.12 
25.56 
213. 73 
1,511.09 
386.45 



$14,685.14 
4,926.79 
16,237.88 
2,593.75 






38,443.56 


$ 75,842.50 



178 



Document No. 5. 



Statement 1 — Continued. 



VANCE COUNTY. 
lES S. RoYSTER. Sheriff. 



Acres of land. 161.322. 
Acres mineral, quarry. 
Town lots. 1.201 



Total valuation real estate.. - 

Horses, 2,010 I $ 139.270 

Mules, 478 i 36,315 

Goats, 15 16 

Cattle, 4.182 62,422 

Hogs, 5,265...- I 18,850 

Sheep, 456 ! 869 

Dogs, 127 ' 1,005 

Bicycles. 31 ' 165 

Value farming utensils i 12, 121 

Value tools of mechanics I 3,076 

Value household and kitchen furniture j 117,868 

Value of provisions 15,792 

Value of fire-arms 5,877 

Value scientific instruments 2, 190 

Money on hand or on deposit.. 150,003 

Solvent credits 629,198 

Money investments, shares, etc 4,640 

Value cotton, in seed or lint ._ 4,970 

Value tobacco, leaf or manufactured 165,146 

Value brandy and whiskey 100 

Value musical instruments 25,638 

Value plated and silverware. 7,580 

Value watches and jewelry 15,396 

Goods, wares, merchandise 262,203 

Private banks — money, etc 1,220 

All other jjersonal property whatsoever 686,875 



Total valuation personal property... 

Total valuation real and personal property 
•ome tax as certitic'l by Corporation Co 
Scheilule B. 



Theaters 

Traveling theatrical companies. 

Circus or menagerie - 

Dog and pony show 

Mo^nng picture show... 

Law.vers, physicians, etc 

Real estate agents 

Coal dealers 

Undertakers 

Horse dealers 

Bicycle dealers 

Automobile dealers 

Feather renovators 



Tax. 

25.00 
60.00 

210.00 
50. 00 
10.00 

140. 00 
20 00 
10 00 
15.00 

100.00 
10.00 
25.00 
10.00 



t 2,676.38 

1.05 

1,882.26 



1 292. 47 

76.26 

.03 

131.09 

39.59 

1.82 

2.11 

.35 

25.45 

6.46 

247. 52 

33.16 

12.34 

4.00 

315.00 

1,321.32 

9.74 

10.44 

346. 81 

.21 

53.84 

15.92 

32.33 

550,63 

2.56 

1,442.43 



I'.lll. 



Document No. 5. 



179 



Statement 1 — Continued. 



VANCE COVNTY— continued. 

STATE TAXES — Continued. 

.Schedule B — continued. 

Peddlers - 

Hotels - 

Billiard and pool tables 

Bottling works 

Near beer 

Dealers in pistols... , 

Dealers in fireworks 

Cigarette dealers, retail 

Total Schedule B 

Schedule C. 
Marriage licenses 

Total Schedule C 

Total Schedules B and C 

Total of general taxes ..i... 

SPECIAL T.tX FOR PENSIONS. 

Projjerty 

Poll 

Total taxes for pensions. 

Total State taxes, general and pension.. 

SCHOOL TAXES PAYABLE TO COtJNTY TREASURER. 

White polls, 1.409, @ J1.34 

Negro polls, I. WO, @ $1.34 

Railroad, telephone, etc., $836,601.62 

^Bank stock, $172.337.55 .■ 

Corporation excess, $164.170 

Listed by white citizens, $4,205,039 

Listed by negro citizens, $335,044 

From &nes, penalties, etc 

Total school taxes 

COL'NTY TAXES. 

County purposes , ., 

Bridges and roads , 

Special, roads and bonds , 

Special, schools , 

Total county taxes , 

Total .Statx>, school and county taxes , 



$ 1,888.06 

1,393.60 

1,505.88 

310.21 

295.50 

7,569.07 



$14,701.03 
10,746.48 
1,934.37 
9,103.61 



180 



Document No. 5. 



[Session 



Statement 1 — Continued. 



WAKE COUNTY. 
J. H. Sears. Sheriff. 

STATE TAXES. 

Acres of land, 618,116- 

Acres mineral, quarry 

Town lots, 5,973— 

Total valuation real estate 

Horses, 3,826 

Mules, 4,777 

Jacks and jennies, 1 •_ 

Goats, 205 

Cattle, 11,424 

Hogs, 16,029 --- 

Sheep, 481 

Dogs. 5,751 

Bicycles, 151 . 

Value farming utensils 

Value tools of mechanics 

Value household and kitchen furniture 

Value of provisions 

Value of fire-arms 

Value scientific instruments 

Money on hand or on deposit 

Sol vent credits.- - 

Money investments, shares, etc - 

Value cotton, in seed or lint 

Value tobacco, leaf or manufactured 

Value brandy and whiskey 

Value musical instruments 

Value plated and silverware 

Value watches and jewelry... 

Goods, wares, merchandise - 

Private banks — money, etc 

All other personal property whatsoever 

Total valuation personal property 

Total valuation real and personal property 

Income tax as certified by Corporation Ci 



Schedule B. 

Theaters 

Traveling theatrical companies. - 

Circus or menagerie 

.Side shows -. 

All other shows 

Lawyers, physicians, etc 

Real estate agents - 

Coal dealers 

Horse dealers 

Automobile dealers 

Commission merchants, etc 

Feather renovators 

Peddlers 

Hotels 

Billiard and pool tables 



$4, 500, 096 

16,872 

7,194,300 



Total Value. \ Tax. 



t 9,450.20 

35.43 

15, 108. 03 



% 689. 58 
915.84 



361.01 

126. SS 

1.54 

1.89 

3.03 

107, 13 

20.17 

902.35 

129.05 

43.19 

12.10 

409.59 

2,903.89 

238. 80 

352. 29 

6.64 

1.18 

231.97 

51.37 

159.41 

1,545.59 

15.76 

1,626.43 



mil.] 



Document 'So. 5. 



181 



Statement 1 — Continued. 



WAKE COUNTY— Continued. 

STATE T.tXEs — continued. 
.Schedule B — continiud. 



Other billiard or pool tables 

Slot machines \v-ith 6xed returns.. 

Bagatelle tables, etc 

Stockbrokers 

Bot tling works 

Druggist liquor license 

Near beer 

Dealers in pistols 

Dealers in fireworks 

Cigarette dealers, retail 



Total Schedule B. 



Marriage lie 

Delinquents. - 

Arrears for insolvents. . . 
Double tax remitted to £ 



Total Schedule C 

Total Schedules B and C. 
Total of general taxes 



SPECIAL T.VX FOR PENSIONS. 



ProiK-rty. 
Poll 



Total taxes for pensions 

Total State taxes, general and pension.. 



SCHOOL TAXE 



TO COUNTY ' 



White polls, 5.670, <m $1.50.., 

Negro polls, 3,388, @ $1.50 

Dogs, 837, ® $1... 

Railroad, telephone, etc., $2,993,366.. 

Bank stock, $.585.465.- --. 

Corporation excess. $.S61.364 

Listed by white citizens, $15,805,217- 
Llsted by negro citizens, $1,075,966.. 



Total school taxes.. 



COUNTT TAXES. 



County purposes. 

Roads 

Roads 

Special, bonds 

Special, schools... 



Total county taxes 

Total State, school and county taxes.. 



500,00 
4.50 
30.00 
50.00 
130.00 
175.00 
380.00 
60.00 
30.00 
390.00 



636.00 
200. 6S 



t 8,505.00 
5,082. CO 
837.00 
5,388.06 
1.053.84 
1.550,46 
28.499.39 
1.936 



$48,379.42 
53.303.45 
7,»39.4S 
1,21«.33 
59,582.97 



182 



Document l^o. 5. 



[Session 



Statement 1 — Continued. 



WARREN COUNTY. 
R. E. Davis, Sheriff. 

STATE TAXES. 

Acres of land, 254,902 

Acres mineral, quarry, 70 

Town lots, 592 

Total valuation real estate 

Horses, 2,743 

Mules, 743. 

Goats, 183 

Cattle, 7,434 . 

Hogs, 8,465.— 

Sheep, 932... ^ 

Dogs, 189 

Bicycles, 30 

Value farming utensils 

Value tools of mechanics .. 

Value household and kitchen furniture 

Value of pro\'ision3 

Value of fire-arms. 

Value scientific instruments 

Money on hand or on deposit 

Solvent credits 

Money investments, shares, etc.. 

Value cotton, in seed or lint 

Value tobacco, leaf or manufactured 

Value brandy and whiskey.. 

Value musical instruments 

Value plated and silverware 

Value watches and jewelry 

Goods, wares, merchandise 

Private banks — money, etc 

Seines, nets, boats and other fishing apparatus.. 
All other personal property whatsoever 

Total valuation personal property 

Total valuation real and personal property.. 



Value. Total Value. 



$1,540,296 
27,300 
413.881 




193, 740 

66,953 

224 

97,602 

24, 747 

1,742 

1,263 

258 

23, 294 

3,511 

95,215 

27,060 

8,267 

1,536 

59,335 

332, 664 

23,407 

15,563 

32,541 

11 

19, 729 

2,244 

11,398 

157,899 

23,605 

13 

175,851 



Income tax as certified by Corporation Commission.. 

Schedule B. 

Theaters.. 

Lawyers, physicians, etc 

Coal dealers ; 

Undertakers 

Livery stables 

Hotels 

Billiard and pool tables 

Enlarging photographs 

Dealers in fireworks 

Cigarette dealers, retail 

Public ferries, etc 

Total Schedule B 



Tax. 

7.50 
135.00 ! 
10.00 
20.00 
14.00 
35.00 
25.00 
20.00 

5.00 
50.00 

4.35 



11)11.] 



DOCLMEXT No. 5. 



183 



Statement 1 — Continued. 



WARREX COUNTY— CosTiNCE 

STATE TAXES — COTttin Ueil . 

Schedule C. 

Marriage licenses -.- 

Double tax remitted to single 

Total Schedule C 

Total Schedules B and C 

Total of general taxes 

SPECIAL TAX FOR PENSIONS. 

Property - ..- 

Poll - 

Total taxes tor pensions -- 

Total State taxes, general and pension 

.SCHOOL TAXES PAYABLE TO COUNTY TR 

White polb, 1,123, fe $1.59 -.. 

Negro polls, 1,701. @ $1.59.. 

Railroad, telephone, etc., $680,995.37 

Bank stock. $53.878.20 

Corporation excess, $53,332 

Listed by white citizen.s, $2,802,713 

Listed by negro citizens, $583,336.- 

From fines, penalties, etc -.. 

Total school taxes. — 

COt;NTY TAXES. 

County purposes 

Bridges and roads — 

Special, roads 

Total colinty taxes 

Total State, school and county taxes 



206.00 
874.54 



$ 1,354.42 

338. 88 



$ 1,785.57 

2,704.59 j 

1.430.09 I 

113.14 

112.00 

5. 885. 70 

1,225.00 

140.06 



$11,268.74 

9.394,06 

624.94 



l.s-t 



Document No. 5. 



[Session 



Statement 1 — Continued. 



WASHINGTON COUNTY. 
J. T. McAlester, Sheriff. 



Acres of land. 201,683 --j t 

Acres. ] 
Town lots.. 



Ho 



. 854, 







169,447 








valuatior 




1 




t 40. 737 




47. 739 



Mules. 688- 

Goats, 209 - 

Cattle, 3,334 

Hogs, 9.765 

Sheep. 706 - - 

Dogs, 168..- 

Bicycles, 48 -. 

Value farming utensils 

■ tools of mechanics. 

: household and kitchen furniture.. 
: of provisions 

■ scientific instruments 

Money on hand or on deposit _ 

•Solvent credits 

Money investments, shares, etc 

Value cotton, in seed or lint... 

Value musical instruments 

Value plated and silverware 

Value watches and jewelry 

Goods, wares, merchandise 

Private banks — money, etc 

All other personal propierty whatsoever. 



18.811 
10. 449 



Valu 
Valu 
Valu 
Valu 
Valu 



42, 747 

110,425 

4.000 

140 

14,317 

1,302 

1C.201 

110.769 

8.790 

113.448 



Total valuation personal property 

Total valuation real and personal property... | 

Income tax as certified by Corporation Commission. 

Schedule B. 

Side shows. 

Vaudeville.. 

Lawyers, physicians, etc 

Undertakers. 

Li very stables 

Hotels 

Dealers in fireworks 

Cigarette dealers, retail 

.Automatic weighing machine... 

Total Schedule B 





83.55 
100.25 



1011.] 



UOCUJIEXT Xo. 5. 



185 



Statement 1 — Continued. 



WASHINGTON COUNTY— Continued. 

STATE TAXES — Continued. 

Schedulf C. 

Marriage licenses --- - 

Total Schedule C --- 

Total Schedules B and C... _ 

Total of general taxes 

SPECIAL TAX FOR PENSIONS. 

Property 

PoU - 

Total taxes for pensions 

Total State taxes, general and pension. - 

SCHOOL TAXES PAYABLE TO COUNTY TRE.\srRI 

Wliite polls. 899, (g, SI. 60 

Negro polls, 733, ® $1.60..- 

Railroad, telephone, etc., $695,063 

Bank stock, $3S,.376 

Corporation excess. $43,050 

Listed by white citizens, $1,432.474 

Listed by negro citizens, $142,639 

Total school taxes 

COUNTY TAXES. 

County purposes - 

Poor 

Total county taxes 

Total State, school and countj' taxes 



630.04 
195.84 



$ 1.438.40 

1,172.80 

1,529.13 I 

84.42 

97.71 

3,151.44 

313.80 



$ 3,727.17 
1,527.08 



186 



Document No. 5. 



[Session 



Statement 1 — Continued. 



WATAUGA COUNTY. 
D. C. RoGAN, Sheriff. 



Acres of land, 227,864 

Acres mineral, quarry, 8.108-. 
Town lots. 238 



Value. I Total Valtte. 



$1,228,189 
15.482 
78.490 



Total valuation real estate.. 



Horses. 1.908- 

Mules. 560 

Jacks and jennies, 14 

Goats, 63- - 

Cattle, 12,244 

Hogs, 4,556 

Sheep, 10,721... 

Dogs, 143 

Bicycles, 4 

Value farming utensils 

Value toots of mechanics 

household and kitchen furnitu 

of pro^-isions... 

of Hre-arms 

scientific instruments 

hand or 



Val 
Val' 
Val 
Value ! 
Money 



edits. - 



Solvent ( 

Value tobacco, leaf or manufactured.. 

Value musical instruments- , 

ValMe plated and silverware 

Value watches and jewelry 

Goods, wares, merchandise 

Private banks — money, etc , 

.All other personal property whatsoeve 



Total valuation personal property 

Total valuation real and personal property 

Income tax as certified by Corporation Commission 

Schedule B. 

Circtis or menagerie 

Lawyers, physicians, etc... 

Livery stables 

Hotels 

Cigarette manufacturers 

Total Schedule B 



Tax. \ Total Tax. 



t 2,579.20 
32,61 
164.83 ! 





S 1,322,161 




S 125,975 




S 264,55 


42,572 




89.40 


460 




.97 


95 




.20 


185,969 




390.53 


13,272 




27.87 


25,819 




54.22 


777 




1.83 


29 




.07 


14,563 




30.58 


3.595 




7.55 


43, 168 




90.65 


14,413 




30.27 


3,524 




7.40 


814 




1.71 


47,995 




100.79 


141,509 




297.17 


16 




.01 


8,022 




16.8.5 


1,087 




2.2S 


3,393 




7.12 


66,499 




139.65 


903 




1.89 


50,798 


795,267 


106. 67 






S 2.117,428 



15.00 
30.00 

5.00 
29.50 

5.00 



1911.] DOCL'MEXT So, 5. 




1S7 


Statement 1 — Continued, 




WATAUGA COUNTY— Continued. 

STATE TAXES— COn/lrtU€d. 

Schedule C. 
Ifarriage licenses 


t 130.00 
25.00 










t 155.00 














I 846.97 
220.92 


t 239. 50 


Total of genera] taxes 

SPECIAL TAX FOR PENSIONS. 




$ 4.690.10 


Poll 




Total taxes for pensions 

Total State taxes, general and pension 




t 2.733.00 
28.50 
6.94 
48.03 
5.29 
4,853.34 
16.74 


1,067.89 


S 5.757.99 






















lUsU-d by white citizens. «2.II0.147.- 








' Total school taxes 


t 5.890.32 


7,691.84 


' COUNTY TAXES. 






3. 352. 60 




i Total county taxes 

! 










9,242.92 




t 22,692,75 

















188 



Document No. 5. 



Statement 1 — Continued. 



WAYNE COUNTY. 
E. A. Stevens, Sheriff. 



STATE TAXE 



Acres of land. 313. U4-. 
Acres mineral, quarry.. 
Town lots, 2.628 .- 



}2. 635. 694 

8S0 

2,615,911 



Horses, 2,904 % 174,513 

Mules, 3,311 251,343 

Jacks and jennies, 2 

Goats, 713 

Cattle, 5,538 

Hogs. 27,960 

Sheep. 203 

Bicycles. 278 2,344 

Value farming utensils 

Value tools of mechanics 5,696 

Value household and kitchen furniture ' 223,461 

Value of provisions 78,798 

Value of fire-arms 11,547 

Value scientific instruments ' I 3,106 

Money on hand or on deposit | 77,711 

Solvent credits i 1,044.894 

Money investments, shares, etc j 6,306 

Value cotton, in seed or hnt ' 20,992 

Value brandy and whiskey I 150 

Value musical instruments I 58. 700 

Value plated and silverware j 8.579 

Value watches and jewelry ' 27,390 

Goods, wares, merchandise ' 561,488 

Private banks — money, etc 4,850 

Seines, nets, boats and other fishing apparatus 12 

All other personal property whatsoever... 354,435 



Total valuation personal property _. 

Total valuation real and personal property.. 
Income tax as certified by Corporation Commission. 



Schedule B. 



Theaters ., 

Traveling theatrical compan 

Circus or menagerie 

Law.vers, ph.vsicians, etc 

Real estate agents 

Coal dealers 

Undertakers 

Horse dealers.. 

Bicycle dealers 

Commission merchants, etc 

Feather renovators 

Hotels 

Billiard and pool tables 



50.00 
30.00 

160.00 

220.00 
40.00 [ 
20.00 
50.00 

200.00 
5.00 
40.00 
19.00 
44.50 

276.00 



S 5. 534. 96 

1.79 

5,493.41 



( 366. 50 
527. 82 
.23 
1.13 
126.55 
95.79 
.53 
4.93 
61.52 
11.96 
469.27 
165.47 I 
24.25 I 
6.52 I 
163.19 
2, 194. 30 I 
13.24 ' 
43.97 : 

.32 
123.27 
18.02 
57.52 
1, 179. 12 
10.19 
.03 
744.32 



1911.] 



DocrMENT J^O. 5. 



189 



Statement 1 — Continued. 



WAYNE COUNTY— CoNTiNi 

STATE T-VXES — continued. 
Schedule B—contin ued. 



Slot machines with fixed returns. - 

Bagatelle tables, etc 

Stock brokers 

Settling works -. 

\utomobiles 

^ear beer 

Dealers in pistols.. 

Dealers in fireworks 

Cigarette dealers, retail 



Total Schedule B. 



Schedule C. 
Ifarriage licenses 

Total Schedule C 

Total Schedules B and C 

Total of general taxes 

SPECIAL TAX FOR PENSIONS. 



Property. 
PoU 



Total taxes for pensions 

Total State taxes, general and pensions.. 



SCHOOL TAXES PAYABLE TO COUNTY 

White polls. 3. .39.5. Ca, $1.50 

Negro polls. 2.025. (s SI. 50 

Sallroad, telephone, etc.. $1,813.019.96 

Bank stock, $296,647.07 

.BulldinR and loan aJBociations. $16.316 

''Corporation excess. $106.492 

.Luted by white citizens, $7,839.799 

toted by negro citizens, $465.023 



1.50 
20.00 
20.00 
60.00 
25.00 

180.00 
40.00 
15.00 

190.00 



t 3,321.93 
650.40 



t 5, 092. 50 

3,037.50 

3,263.44 

533.96 

29.37 

191.69 

14,111.63 

837.04 



Total school taxes.. 



COUNTY TAXES. 



Special, schools 

Total county taxes.. 
Total State, .school l 



$27. 692. 98 
10, 537. 29 
24,826.88 



190 



Document No. 5. 



Statement 1 — Continued. 



WILKES COUNTY. 
P. E. Brown, Sheriff. 

STATE TAXES. 

Acres of land, 456.014 

Town lots, 1.342 

Total valuation real estate.. 

Horses, 1,798 

Mules. 2.204 

Jacks and jennies, 28 

Goats, 90 

Cattle. 14,794 

Hogs, 8,537 

Sheep. 1,402 

Bicycles. 25 

Value farming utensils y 

Value tools of mechanics 

Value household and kitchen furniture. 

Value of provisions 

Value of fire-arms... 

Value scientific instruments -• 

Money on hand or on deposit 

Solvent credits.. 

Money investments, shares, etc 

Value tobacco, leaf or manufactured... 

Value musical instruments 

Value plated and silverware 

Value watches and jewelry 

Goods, wares, merchandise 

Private banks— money, etc 

All other personal property whatsoever 

Total valuation personal property.. 



Total valuation real and personal property 

as certified by Corporation C 

Schedule B. 

Mo\'ing pictures 

Traveling theatrical companies 

Circus or menagerie 

Lawyers, physicians, etc 

Real estate agents , 

Coal dealers 

Undertakers 

Dealers in second-hand clothing 

Commission merchants, etc 

Livery stables - 

Hotels 

Billiard and pool tables 

Bagatelle tables, etc. 

Botthng works 

Near beer. 




1911.] 



Document No. 5. 



Statement 1 — Continued. 



191 



WILKES COUNTY— CoNTiNTED. 
STATE TAXES — continued. 
Schedule B— continued. 



Dealers in pistols S 

Cigarette dealers, retail 



Total Schedule B. 



Marriage 1: 
Double ta: 



itted to single- 
Total Schedule C 

Total Schedules B and C. 
Total of general taxes 



FECIAL T.AX 



Property. 
Poll 



Total taxes for pensions 

Total Stat« taxes, general and pension. 



TAXES PAYABLE TO COUXTY TBEAflURER. 



White polls. 3.832. fe S1.50 

Negro polls. 219. @ $1.50 

Dogs. 2. @ tl 

Railroad, telephone, etc.. 1532.442.33... 

Bank stock. J77.953- 

Building and loan associations. S7.402.. 

Corporation excess. $19.118 

Listed by white citiiens, $3.935.419 

Uited by negro citizens. $64.158 



Total school taxes.. 



COUNTY TAXES. 



County purposes 

Poor 

Brtdgea and roads 

•"'peclal. railroad 

■■'peclal. local tax 

Total county taxes. 

Total State, school i 





$ 6, 322. 80 




36L35 




2.00 




1,224.61 




179.29 




17.02 




43.97 




9.051.46 




147.56 



$10,574.23 
2.466.67 
4. 636. 49 
8.500.23 
2.764.11 



192 



Document No. 5. 



Statement 1 — Continued. 



WILSON COUNTY. 
W. D. P. Sharpe, Sheriff. 



Acres of land, 218.974 

Acres manufacturing properties outside towns.. 
Town lota, 2,548 -. 



Total valuation real estate.. 



Horses, I. 848 .- 

Mules, 2,891 

Jacks and jennies. 2 

Goats, 220 

Cattle, 1,814 

Hogs, 17.415 

Sheep, 111. 

Dogs, 370 

Bicycles, 327 _' 

Value farming utensils 

Value tools of mechanics 

Value household and kitchen furniture 

Value of provisions 

Value of fire-arms 

Value scientific instruments 

Money on hand or on deposit 

Solvent credits 

Money investments, shares, etc 

Value cotton in seed or lint 

Value tobacco, leaf or manufactured 

Value brandy and whiskey 

Value musical instruments 

Value plated and silverware 

Value watches and jewelry 

Goods, wares, merchandise 

Private banks — money, etc 

Seines, nets, boats and other fishing apparatus.. 
All other personal property whatsoever 



$2, 149, 501 

11,120 

2, 056, 000 



133,312 
229, 137 



26, 405 

35, 732 

120 

1,489 

3,125 

24. 528 

6,966 

210, 670 

63. 033 

10.885 

2,596 

40. 731 

996, 161 

915 

8,502 

4,080 

62 

45. 318 

10,437 

30, 634 

492, 202 

1,712 

325. 855 



Total valuation personal property 

Total valuation real and personal property.. 
Income tax as certified by Corporation Commission . 
Schedule B. 



t 4, 505. 55 

23.35 

4,317.60 



279.95 
481. 19 



55.49 

75.04 

■ .25 

3.13 

6.56 

51.51 

14.63 

442. 40 

132.47 

22.86 

5.45 

85.53 

2,091.94 

1.92 

17.85 

8.57 



64.44 

1.033.62 

3.60 



Theaters 

Traveling theatrical companies 

Circus or menagerie 

Lawyers, physicians, etc 

Real estate agents. 

Coal dealers 

Undertakers 

Bicycle dealers 

Livery stables 

Peddlers. 

Hotels. 

Billiard and pool tables 

Bagatelle tables, etc 



75.00 
10.00 

375.00 

230.00 
10.00 
10.00 
10.00 
95.00 

179.00 
90.00 
19.00 

249.00 
20.00 



um.J 



Document No. 5. 



193 



Statement 1 — Continued. 



WILSON COUNTY— CoNTiNi 

STATE TAXES — Continued. 

Schedule B—conlinmil. 

Bottling works -- 

Near beer 

Dealers in pistols 

Dealers in fireworks 

Cigarette dealers, retail -- 

Total Schedule B 

Schedule C. 

Marriage licenses 

Double tax remitted to single 

Total Schedule C .-. 

Total Schedules B and C 

Total of general taxes 

SPECTAL TAX FOH PENSIONS 

Property - --- 

PoU 

Total taxes for pensions 

Total State taxes, general and pension.. 

SCHOOL TAXES PAYABLE TO COUNTY T 

White polls, 2,656, fe $1.50 

Neuro polls, 1,692, fe $1.50 

Railroad, telephone, etc., $1,228.744 

Bank stock, $241,144 

Building and loan associations, $39,195 

Corporation excess, $197, 128.- 

Ltotcd by white citizens, $6,600,953 

IJrted by negro citizens, $316,798 

Total school taxes 

COUNTY T.OCE8. 

County purposes 

Roads 

Bridges and roads. -. 

Special, schools 

Total county taxes 

Total State, school and county taxes 



20.00 
560.00 
40.00 
55.00 
185.00 



307.00 
541.52 



t 2, 767. 10 
521.76 



t 3.984.00 

2,538.00 

2, 210. 73 

614.06 

70.55 

354.83 

11,883.95 

570.23 



$30,357.43 
11.301. 
11,707.73 
12,546.78 



194 



Document No. 5. 



Statemekt 1 — Continued. 



YADKIN COUNTY. 

W. T. Fletcher. Sheriff. 

ST-\TE TAXES. 

Acres of land, 203,937 

Acres mineral, quarry, 19 

Town lots, 563 

Total valuation real estate 

Horses, 1,614 _ 

Mules, 1,813 

Jacks and jennies, 10 

Goats, 38 - -._ 

Cattle, 5,731 

Hogs, 5,870 

Sheep, 376 

Bicycles, 10 

Value farming utensils 

Value tools of mechanics.- 

Value household and kitchen furniture 

Value of provisions 

Value of 8re-arms 

Value scientific instruments 

Money on hand or on deposit--. 

Solvent credits 

Money investments, shares, etc 

Value cotton, in seed or lint 

Value tobacco, leaf or manufactured-.- 

Value brandy and whiskey 

Value musical instruments 

Value plated and silverware 

Value watches and jewelry 

Goods, wares, merchandise- 

Private banks — money, etc 

All other personal property whatsoever. 

Total valuation personal property 

Total valuation real and personal property-- 



115,123 
152, 420 



71,979 

22,711 

396 

.58 

33,037 

3,030 

31,938 

35,898 

3,571 

971 

49, 581 

324,278 

3,156 

20 

1,663 

1,805 

15,350 

411 

5,03i 

53, 047 

1,815 

126, 122 



241.76 
320. 03 



151.16 

47.69 

.83 

.12 

69.48 

6.37 

67.07 

75.39 

7.50 

2.01 

101.12 

680.98 

6.63 

.04 

3.49 

3.79 

32.24 

.86 

10.61 

111.40 

3.87 

264. 86 



Schedule B. 



Lawyers, phy 

Undertakers 

Horse dealers 

Liquor dealers 

Public ferries, etc 

Total Schedule B 



105.00 
10.00 

200.00 ! 
50.00 
15.00 



mil. 



Document No. 



195 



Statement 1 — Continued. 



YADKIN COUNTY— CoNTiNDED. 

BTATE Ttxts— continued. 

Schedule C. 

Marriage licenses - 


$ 125.00 


i 125.00 




Total Schedule C 












$ 950.87 
258.84 


$ 505.00 








'S 5,497.06 


SPECIAL TAX FOR PENSIONS 




Poll 








Total taxes for pensions... 


$ 3.033.00 
202.50 
6.00 
12.96 
133.36 
4,216.04 
62.86 
100.00 


1.209.71 




$ 6.706.77 




SCHOOL TAXES PAYABLE TO COUNTY TREASURER. 

White polls. 2.022. @ $1.50 








Dogs. 6,® 11 

Railroad, telephone, etc.. $7,200 




Bank stock. $74,089 




Listed by white citizens. $2.342.24-5 . 


















$ 6.828.01 
1,549.18 


7.766.72 




COnNTT TAXES. 




•Special, schools 








8,377.19 






$22,850.68 





14— Purl '.'. 



196 



Document No. 5. 



Session 



Statement 1 — Continued. 



YANCEY COUNTY. 
J. M. Edwards, Sheriff. 

ST-\TE TAXES. 

Acres of land. 208,287 

Acres mineral, quarry, 503 

Town lots, 60 - 

Total valuation real estate 

Horses, 1,012 

Mules, 1,116 

Jacks and jennies, 20 

Goats. 13 

Cattle, 7,449 

Hogs. 6.329 

Sheep. 3.666- 

Dogs. 127 - --- 

Bicycles. 3 

Value farming utensils.. 

Value tools of mechanics 

Value household and kitchen furniture... 

Value of provisions 

Value of fire-arms 

Value scientific instruments 

Money on hand or on deposit 

Solvent credits 

Value musical instruments 

Value plated and silverware 

Value watches and jewelry 

Good, wares, merchandise 

Private banks — money, etc 

All other personal property whatsoever 

Total valuation personal property 

Total valuation real and personal property 

Schedule B. 

Lawyers, physicians, etc 

Livery stables 

Total Schedule B 



55, 020 
63,824 



71, 697 

10, 234 

3,781 

563 

21 

5,795 

1,559 

6,553 

9,468 

1,577 

748 

32, 972 

66,807 



$ 984, 177 
Tax. 



65.00 
10.00 



,191.87 
5.29 
56.06 



115.54 

134.03 

3.11 

.03 

ISO. 56 

21.49 

7.94 

1.18 

.04 

12.17 

3.27 

13.76 

19.88 

3.31 

1.57 

69.24 

140. 30 

5.74 

.08 

2.45 

43.31 

3.95 

60.60 



1911.] 



Document No. 5. 



197 



Statement 1 — Continued. 



YANCEY COrNTY—CoxTixiKp 
^p STATE TAXES — Continued. 

Schedule C. 
Marriage licenses 


\ 
t 111.00 


$ 111.00 




Total Schedule C 












$. 393. 67 
198.24 








Total of general taxes 

■ SPECTAL TAX FOR PENSIONS 


t 2,252.77 


Poll 








Total taxes for pensions 


$ 2.461.50 
16.50 

i:!6.40 

42.20 

1.768.77 

2.75 


.W1.91 


Total State taxes, general and pension. 


J 2,844.68 


SCHOOL TAXES PAYABLE TO COrNTT TREA8CRER. 

White polls. l.Ml, © $1.50... 












Bank stock. $23,444.98 




Listed by white citizens. S982,&t8 




Listed by negro citizens. $1.529 






$ 4,766,95 

1,030.00 

1,625.10 

897.84 

3.250.19 








COUNTY TAXES. 

County purposes ___ 

Poor 








Special, schools 

Special, public building 
















S 1S,K42..S8 



198 



Document No. 5. 



[Session 



STATEMENT 2. 

Showing the Aggregate Number and Value of the Various Subjects of Taxat 
THE State, and the Gross Amount of State, School and County Taxes Derivei 
THE Same, as Collected ^y Sheriffs and Tax Collectors for the Year, 1903, 
Abstracts of Listed and Unlisted Taxables on File in this Department. 



STATE taxes. 



Acres of land, 28,483,098 

Acres manufacturing properties outside 

towns, 27,101 _ 

Acres mineral, quarry, 280,999 

Town lots, 165.641 _.. 



Total valuation real estate.. 



Horses, IS^.705 

Mules, 183,274.... 

Jacks and jennies, 1,089 

Goats, 36,316 

Cattle, 683,950 

Hogs, 1,190,560 

Sheep, 200,753 

Dogs, 22,175 

Bicycles, S,0S4 

Value farming utensils 

Value tools of mechanics 

Value household and kitchen furniture .. 

Value of provisions 

Value of fire-arms 

Value scientific instruments 

Money on hand or on deposit 

Solvent credits 

Money investments, shares, etc 

Value cotton, in seed or lint 

Value tobacco, leaf or manufactured 

Value turpentine, rosin and tar ., 

Value brandy and whiskey 

Value musical instruments 

Value plated and silverware.. 

Value watches and jewelry 

Goods, wares, merchandise 

Private banks — money, etc 

Seines, net.n. boats and other fishing ap- 
paratus 

All other personal property whatsoever.. 



Total 



personal property. 



Total valuation real and perso 

property 

•omc tax as certified by Corporatic 



294, 080 

2, 278, 425 

115,031,418 



( 11,976,854 

14,325,861 

55, 846 

27,326 

7, 907, 198 

2,527,430 

285, 983 

115,848 

68, 974 

2,479,728 

697, 869 

10, 759. 870 

3,241,022 

687, 625 

176. 373 

6, 174, 078 

44,946,410 

2,080,921 

2,668,910 

7,633,781 

38, 853 

14,121 

2,846,967 

367, 951 

1,337,472 

22,547,315 

901,420 

130, 110 
28,418,194 



Tax. 

371,450.65 

617. 57 

4, 784. 69 

241,565.98 



25,151.39 

30, 084. 31 

117.28 

57.38 

16, 605. 12 

5, 307. 60 

600.56 

242. 52 

144. 85 

5,207.43 

1,465.52 

22,595.73 

6. 808. 15 

1.445.01 

370. 38 

12,965.56 

94.387.46 

4. 369. 93 

5, 603. 71 

16.030.94 

81.59 

29. 65 

5,<)78.63 

772. 70 



273. 23 
59. 678. 23 



1!)11.] 



DOCOMENT N^O. 5. 



199 



Statement 2 — Continued. 



SchedtiU B. 


Tax. 

t 1.490.00 

2,284.00 

7,882.00 

1,193.00 

619.75 

16,130.00 

1,655.00 

980.00 

2,032.60 

55.00 

230.00 

225.00 

527.50 

630.00 

85.00 

797.50 

1,580.25 

40.00 

2,195.33 

5.587.50 

225.00 

2,640.53 

450.00 

11,395.43 

270.00 

167.50 

375.00 

570.00 

600.00 

2,087.50 

1,025.00 

7.810.00 

182.50 

2.250.00 

25.00 

957.50 

1.675.00 

5,970.00 

144.85 

20.00 

35.00 

20.00 

200.00 


$ 85,415.14 
37,502.18 




Traveling theatrical companies 

Circus or menagerie,-- 








Lawyers, physicians, etc.-- -.- -.. 
















































Peddlers- . - 




Horse dealers 
















Billiard and pool tables 




























































Public ferries, etc. 
























Total Schedule B 


$ 20.093.25 

044.51 

279.39 

144.66 

2.038.17 

14.302.20 


' 


Schedule C. 
















Double ta% 




Double tai rimittcd to slDgle 








Total Schedule C 


V 








Total Schedules B and C 




t 122,917.32 






Total of general taxes 


t 1,147,250.28 



200 



Document No. 5. 



[Session 



Statement 2 — Continued. 



SPECIAf, TAX FOR PENSIONS. 

Property 

Poll-- --. 

Total tax for pensions 

Total State taxes, general and pension. 



SCHOOL TAXES PAYATILE TO COUNT 



TREASURER. 



White polls, 226,755 _ 

Indian polls, 882 

Negro polls, 83,071 

Dog.s, 1.914 

Railroad, telephone, etc., $89,716,251 

Bank stock, 816,720.580.. l 

Building and loan a-ssociations, $1,489,072 

Corporation excess. $15,536,380 

Listed by white citizens, $447,476,320. 

Listed by Indian citizens, $502,983 

Listed by negro citizens, $21,945,917 

From fines, penalties, etc 

From other sources 

Total school taxes.. 



COUNTY TAXES. 

County purposes 

Poor 

Bridges and roads _ 

Special.. 

Special 

Total county taxes 

Total State, school and county taxes 



187,970.05 
37,284.96 



342,811 

1,323.00 

123, 915. 24 

1,914.00 

161,489.25 

30, 097. 94 

2, 680. 33 

27,965.48 

805,457.33 

905.37 

39, 502. 65 

23,979.18 

32,409.42 



t 1,519,883.54 
40,591.03 
942. 818. 05 
394, 339. 17 
467, 186. 64 



$ 1,372,505.29 



$ 6,331,774.05 



I'.lll.l 



Document No. 5. 



201 



STATEMENT 3. 

RECAPITULATION. 





Value. 


Tax. 


Total Tax 




$294,485,184.00 S 618.418.89 




Personal property 


175.439,946.00 


368, 433. 89 


S 986 842. 78 
37,450.18 


J 










85,415.14 








37.502.18 
















$1,147,250.28 






S 187,970.05 
37.284.96 














225.255.01 
962.090.25 


Taxes, licenses, fees, refunds, etc., paid State Treasurer 














$2,334,595.54 






1.594,450.33 
3,364,818.43 














4.959.258.76 
$7,293,864.30 


Total taxes collected from all sources for all pur- 













BIENNIAL REPORT 



ATTORNEY-GENERAL 



STATE OF NORTH CAROLINA 



1909-1910 



T. W. BICKETT 

ATTORNEY-GENERAL. 



G. L. JONES 
LAW CLERK 



RALUGIi 
EDWARDS & BROIGHTO.N PRINTING CO. 

lino 



LIST OF ATTORNEYS-GENERAL SINCE THE ADOPTION 
OF THE CONSTITUTION IN 1776 



Term vf Ufficc. 

Avfiy, Waightstill 1777-177'J 

liedell, James ; 1779-1782 

-Moore, Alfred 1782-1790 

Hay\vood, Jolni 1791-17'J-l 

Baker, Blake 1794-1803 

ISeawell, Henry 1803-180S 

l-'itts, Oliver 1808-1810 

MilU-r. William 1810-1810 

I'.iirl.iii, Ilutcliin> G 1810-1810 

l)ii-\v, William 181(;-182.5 

Taylor. James F 182.5-1828 

.Joneii. Robert H 1828-1828 

SauiKU'r'=. IJomulu- M 1828-1834 

Daniel, .Ti.lin 1!. ,i 1834-1840* 

.\Ieynwii. Hujili ' 1S40-1S42 

Wliitaker, Spier 1842-1840 

Stanly. I'Mward 1840-1848 

iloore, Bartholomew F 1848-18.51 

Katon. William 1851-1852 

Hansom. Matt. W 1852-1855 

Batehelor. Joseph B 1855-185G 

Bailey, William H 18.50-1850 

.Tenkin-. William A 1850-1802 

Rogers. Sion H 1802-1808 

( ipU-man. William M 1868-1869 

Olds. Lewis P 1869-1870 

.Shipp. William M 1870-1872 

Hargrove, Tazewell L 1872-1870 

Kenan. Thomas S 1870-1884 

Davidson. Theodore F 1884-1892 

Osborne. Frank 1 1892-1890 

Walser, Zeb. V 1890-1900 

Douglas, Robert D. 1900-1901 

Cilmer. Rnliert D 1901-1908 

Hi.kftt. T. W 1909- 



LETTER OF TRANSMITTAL. 



State of i^oeth Cakulijn'a^ 
Department of Attorney-Geneeal. 

Raleigh, November 22, 1910. 
To his Excellency. W. W. Kitciiin, Governor, 

Raleigh, X. C. 
Dear Sir: — lu compliance with sections 4409-4410, Re- 
visal 1905, I herewith submit the biennial report of this de- 
partment for the years 1908-1909 and 1909-1910. 

In this comiection I desire to make acknowledgment of the 
faithful and efficient co-operation of Mr. G. L. Jones, law 
clerk, and ifiss Sarah Burkhead, stenographer. 
Respectfully submitted, 

T. W. Bickett. 

Attorney-Gerieral. 



OBSERVATIONS AND RECOMMENDATIONS. 

The wurk ot this department grows in importance and 
volume as the State increases in wealth and population. En- 
lightened statesmanship recognizes that it is the function of 
the State to protect the public peace, public health and pub- 
lic morals, to train the minds of the young, to provide for the 
afflicted, and to secure to the citizen the fullest and freest 
iipportunity for the exercise of the talents, one or iive, with 
which the Creator has endowed him. 

Tn the conscientious effort to apply these principles to the 
exigencies of modern civilization, there has been a vast ex- 
pansion of the work of the State in every department, and 
this expansion is reflected in the ever-increasing work of the 
legal department. 

The State is an immense business corporation. It collects 
and disburses every year $3,500,000, and every dollar nf 
this must be collected and expended according to law. It 
follows that this department mnst give many opinions on 
questions of large and vital interest. The more important 
of these opinions are published in this report. In addition 
to the ofiicial opinions, we have written many hundred let- 
ters to private citizens of the State. While these letters are, 
of course, without official weight or protection, the citizen 
who writes a letter to a State officer is entitled to a courteous 
rrply, and, while it takes uo little time, we have endeavored 
to an.swer every letter with reasonable promptness. 

CniMINAL STATISTICS. 

The law requires every criminal case tried oi' iu any way 
disposed of in the Superior Courts of the State to be reported 
to this office. The re]iort for the year ending July 1. 1900. 
shows a grand total of 12,149 cases; for the year ending 
•Inly 1, 1910, a grand total of 9,505 cases, a decrease of 2,644 
ea'^es. This must be orntifrinc to every citizen of the State. 



8 Document Xo. G. [Session 

In the Supreme Court the department has, within the 
two years covered by this report, appeared for the State in 
eighty-two cases. 

I am gi-atified to report that the records of the office show- 
that there exists in the State a wholesome opinion in favor of 
the conviction of those who violate the law. There is occa- 
sionally a glaring miscarriage of justice that attracts wide 
attention, but, with here and there an exception, it may be 
safely said that our juries return a verdict of guilty when it 
is warranted by the evidence. Our judges and solicitors and 
the jn-ess of the State have co-operated in building up this 
public opinion. 

That it is harder to convict a man of influence and wealth 
than one who is comparatively unknown is freely conceded. 
But this is one of the incidents of a government of the people 
and by the people. If a man has strength, founded upon 
character, upon personal popularity or upon wealth, that 
strength will not desert him when he stands charged witli 
crime before a jury of his fellows. 

As a legislator I took the position that in the selection of 
the jury the State and the defendant should be placed upon 
equal terms. I am still of that opinion. Neither side should 
be allowed to "pick"' the jury. The number each side is 
allowed to stand aside is comparatively immaterial, but the 
State and the defendant should be allowed the same number 
of peremptory challenges. 

The Judge should also lie allowed to order a jury to be 
summoned from some adjoining county when, in his opinion, 
the ends of justice would be thereby subserved. A change 
of venue is troublesome, expensive and works unseemly de- 
lay. But a change of venire can be ordered with little ad- 
ditional expense and no delay. In my opinion such a change 
in the law would make for justice. 

Again, upon a written request of either party, it should be 
the dntv of the Judee to order the Sheriff to 2;o outside of 



1<)11.] DOCU-MEXT No. 6. 9 

the court-bouse, and beyond the crowd that usually surrounds 
it, and summons tales jurors. The elimination of the pro- 
fessional juror is greatly to be desired. 

MULTIPLICITY OF INDICTMENTS. 

Both time and money are wasted by sending a ditferent ■bill 
of indictment for each of a series of violations of the same 
law. Below the grade of felony the solicitor should be al- 
lowed, and it should be his duty, to charge any number of 
violations of the same law in a single bill. Take, for ex- 
ample, the crime of selling intoxicating liquors. If all sales, 
of which there is any evidence, could be charged in a single 
bill not only would time and costs be saved, but with the de- 
fendant's entire record with respect to the violations of this 
particular law before the jury the chances of obtaining a 
just verdict would be greatly increased. 

The same principle should apply to carrying concealed 
weapon*. The Solicitor should also be allowed to couple 
with the main offense charged all offenses connected with or 
growing out of it. For example, in an indictment for an 
assault with a deadly weapon there should be coupled the 
charge of carrying a concealed weapon, if such should appear 
to be the fact. 

ASSAULTS UPON WOMEN. 

There should be a law protecting the person of a woman 
from violence or indignity, which falls short of an attempt 
to commit rape. No matter how rude or how revolting may 
be the indignity inflicted upon the person of a woman, if it 
does not appear that serious damage was inflicted, or that 
there was an assault with intent to commit rape, the punish- 
ment is limited to imprisonment for thirty days or a fine of 
fifty dollars. A ease of this kind came to the Supreme Court 
about a year ago. A simple assault upon a woman should 
Tip made a misdemeanor, punishable by fine or imprison- 
luevit. or both, in the discretion of the Court. 



10 DocuMEXT Xo. 0. [Session 



LITIGATIOX. 

A lawsuit is an undesirable inheritance. During the last 
two years the State has, happily, been free from muoh liti- 
gation. 

UNION DEPOT AT GOLDSBOEO. 

At one time it seemed that the State would have serious 
trouble with the receivers of the Norfolk and Southern Eail- 
way, on account of their refusal to enter the Union Depot at 
Goldsboro. The matter was referred by the Corporation 
Commission to this department, and the Attorney-General 
made a personal visit to Norfolk, and, after an interview 
with the receivers of the Norfolk and Southern, an agree- 
ment was reached which enabled the Norfolk and Southern 
to enter the Union Depot at Goldsboro at once, and vexatious 
and expensive litigation was thereby avoided. 

RED "c" OIL COMPANY V. BOAED OF AOEICULTUEE. 

In July, 1909, the above-entitled case was instituted in the 
United States Circuit Court of Appeals for the Western Dis- 
trict of North Carolina. The plaintiffs sought to have the 
Oil Inspection Act of 1909 declared unconstitutional. The 
case, in due course, came on for trial before Hon. H. G. Con- 
nor, United States Circuit .ludge for the Eastern District of 
North Carolina, and in a very able opinion the Court uphebl 
the constitutionality of the act, and dismissed the plaintiff's 
bill. The plaintiff appealed to the Supreme Court of the 
United States, where the cause is now pending. 

STATE OF NOETII CAROLINA V. STATE OF TENNESSEE. 

On account of strife and contention along the border, grow- 
ing out of disputes over the State line between North Caro- 
lina and Tennessee, the Governor, in the spring of 1909. 
directed the Attorney-General to bring a suit against the 
State of Tennessee, for the pui'pnse of establishing the line 



I'.ill.J Document A'u. 6. 11 

between the two States. Suit was commeuced iii the Su- 
preme Court of the United States. Commissioners were ap- 
pointed to take testimony, and the case is now pending in the 
Supreme Court, awaiting the report of the conunissioners. 

liANK V. LACY. 

This was a civil action brought by the lliilci<jh iSacinys 
Bank v. B. li. Lacy, State Treasurer, to test the validity of 
certain State bonds to the amount of $500,000, authorized by 
the General Assembly of IDOU. The case was tried in Wake 
Superior Court, and then upon appeal in the Supreme Court, 
which upheld the validity of the bonds. 
See Bank v. Lacy, 151 !N. C, 3. 

TIIK JUDICIARY. 

I respectfully call attention to our overworked and under- 
paid judiciary. All over the State the dockets are congested, 
entailing enormous expense and vast inconvenience. It often 
costs as much to continue a case as to try it, and a delay of 
justice frequently amounts to a denial. The State owes it to 
the citizen to provide for trials in court "speedily and with- 
out delay." The number of judges should be increased and 
salaries should be paid commensurate with the supreme im- 
portance of the work committed to their hands. I think the 
salary of the Judges of the Supreme Court should be $5,000. 

The expense allowance to the Superior Court Judges 
should be increased to $1,000. I have talked with a number 
of the Judges, and all of them say that in riding the circuits 
their expenses amount to at least $1,000 a year. The ex- 
pense allowance should cover the bill for expenses. To this 
end I submit, for the consideration of the Ceiieral Assembly, 
the following plans : 

1. Let the State be divided into twn large cirruits. mic for 
the east and one for the west. Siirji n divi-inii would greatly 
iiicre.Tse the capacity of the Jndiic-^ fnv wii-k. Tf wnnbl be a 



12 DocujiEXT Xo. C. [Session 

large saving of time and money, and would preserve the bene- 
lits of the rotating sjstem, and remove some of its burdens. 
The Judges would not hold the courts of a district oftener 
than once in four years, therefore such a division can be 
made without a constitutional amendment. 

2. There should be, in each circuit, ten districts — nine 
large districts and one small one ; the Judge riding the small 
district can then be held in reserve as an emergency Judge, 
to be sent to any county when the Judge assigned to hold 
the courts of the county is incapacitated for any reason. It 
is a costly and cruel defect in our present system that there 
can not be a marriage, a birth or a death in the family of a 
Judge without demoralization to the public business. It 
would be an ideal arrangement to have two Judges at large, 
but this would require a constitutional amendment. 

SUPREME COURT. 

In my opinion the Chief Justice and Associate Justices 
of the Supreme Court are the hardest worked officials in the 
State. Their labors should be lightened. This can be ac- 
complished in one of two ways. First, by the establishment 
of an Intermediate Court of Appeals. More than one-half 
of the States in the Union have such courts, and when once 
established they are never abandoned — they work well. Surli 
a court can sit in the Eastern and Western Circuits, and the 
courts would thus be brought nearer to the people, and the 
expense of litigation decreased. These courts should be eiu- 
)iowcred to finally dispose of all but the most important cases. 
The Fnitcd States Circuit Coui't of Appeals has saved the 
Supreme Court of the United States from complete inunda- 
tion, and a State Court of Appeals will do the same for the 
Supreme Court of the State. Xot only wmild the labors of 
the Justices of the Supreme Court be lisbtened. but cases 
would be much more speedily determined. 

The same result could be accomplished, though possibly 
in a less desirable wav. bv inereasiuff the number of Associate 



11)11.] Docu-\lE^■T Xo. 6. 13 

Justices from four to six. The Supreme Court could then 
work in two divisious, and by the addition of two Justices 
the working capacity of the Court could be doubled. This 
plan has been adopted in a number of the States in the Union, 
and gives entire satisfaction. The general rule is that if all 
the Judges of one division do not agree the case is submitted 
in conference to the entire Court, but if the division that 
htars the case is unanimous in its opinions, the case is never 
submitted to the other division at all. 

Of course cither of the above methods would require a 
constitutional amendment, but I trust it is not blasphemy 
to say that in some respects the State has outgi'own the Con- 
stitution. 

ELECTIONS. 

The election law should be amended in several ways : 

1. There is, at present, no method provided for a new 
registration when a new precinct is established. This should 
be remedied. 

2. The Constitution declares that elections should be fre- 
quent. T have a respect amounting to reverence for the wis- 
dom and virtues of the fathers. It should not be forgotten, 
however, that the Constitution was made for man and not 
man for the Constitution. After thoughtful consideration 
I am of the opinion that a general election once in four 
years is as frequent as the interests of the State require. I 
am at a loss to understand why the Judges should be elected 
for eight years. Corporation Commissioners for six, all other 
State officers for four years, Clerks of the Superior Court 
for four years, and all other county officers and members of 
the General Assembly for two years. 

The biennial elections are a frightful tax upon the time, 
energies and i-esonrces of the people. The cost of an election 
far exceeds the total of all the salaries of the officers elected. 
]\roreover, the officers of necessity devote much time to the 
primaries and elections which ought to be given to the im- 
])rovement of the public service. 



14: Docu-MK.NT Xo. (1. [Session 

The ouly objection to haviug elections once iu four years 
is that members of the lower House of Congress have to be 
elected biennially, but there is much need of reform in thi> 
respect, in my opinion, and some State should set the good 
examjjle. The members of Congress elected at the last elec- 
tion will hardly have taken their seats before the call will lie 
issued for the conventions which will nominate their suc- 
cessors. Moreover, it is safe to say that three-fourths of the 
time of the members of Congi'ess is given to looking after 
their jiolitical fences, and for that the members are not to be 
censured. It is one of the penalties paid by the public for the 
luxury of frequent elections. 

This is little short of farcical, and it will have a whole- 
some effect upon the nation for some State to take the initi- 
ative in relieving the people from the bitterness, the expense 
and the general demoralization of frequent campaigns. 

NEAR-BEER JOINTS. 

The cases that have come to the Supreme Court and large 
numbers of letters addressed to this office, make it clear that 
the sale of near-beer in the State is an upmitigated nuisance, 
and legislation should be enacted to destroy it, root and 
branch. 

CONTIXOENT FUND FOE THE INVESTIGATION OF VIOLATIONS 
OF THE CRIMINAL LAW. 

There are a number of criminal statutes the proper en- 
forcement of which requires a vast aninunt of preliminary 
investigation. The State should be in a position to ascertain 
all the material facts before beginning a criminal action. 
The individual gets his facts before ho starts his suit. The 
State is compelled to begin an action before it cnii find out 
the facts. 

To remedy this defect a substantial contingent fund sjionhl 
lie |ilaced at the dis])osal of the Governor, to be used, in his 



^ijll I i)0('i:.\iEM" Xo. G. 15 

diseretiou, in assisting the Solicitors or the Attorney-General 
in making investigations when there is reason to believe that 
a law is being violated and the facts can not be ascertained 
through the usual channels. The Solicitors and the Attorney- 
General should be authorized to summon witnesses and ex- 
amine them before starting a criminal proceeding, and should 
also be authorized to send out agents to make investigations 
in regard to violations of the criminal law, and all parties 
should be required to answer questions put to them by the 
Solicitors, the Attorney-General or tbdr duly authorized 
aeents. 



EXHIBIT 1. 



List of Actiojss in the Xatuee of Quo Wakkanto Peo- 
CEEDixGS Brought by Private Kelatoes in the Name 
OF THE State, upon Leave Granted by the Attoeney- 
Gexeeal. 

1. 

A. L. Powlas, relator, v. J. S. Hall, J. F. Turner, J. E. 
Goodniglit, D. H. Thompson, and C. A. Goodman ; for the 
purpose of trying fhe title to the office of Creek Commis- 
sioner of Steel Township, Rowan County ; leave granted 
November ir>th, 1909. 

I. Collat, relator, v. Savannah-Marion Investment and Im- 
provement Co., et al ; for the purpose of bringing a suit to 
dissolve the corporation, sell its assets, and retire from busi- 
ness ; leave gi-anfed .lune 10, 1910. 



W. II. Jones, et al, relators, v. Jesse Riggs ; to try the title 

to certain oyster lands in Pamlico County ; leave granted 

Ai.ril 19th, 1910. 

4. 

W. H. Jones, et al, relators, v. .loscph Morris ; to try the 
title to certain oyster lauds in Pamlico County; leave 
granted April 19th, 1910. 

5. 

George W. Sliuler, relator; to try the title'to the office of 
Sheriff of Graham County for the term beginning the first 
Monday in Decemlx>r, 1908 and expiring the first Monday in 
December, 1910; leave granted March l.')th, 1909. 



20 Document J^'o. (i. [Session 



M. G. Wright, relator, v. C. C. Spires ; to try the title tu 
the office of alderman of the town of Elizabeth City, Pasquo- 
tank County, for the seventh ward; leave granted July 21st, 

1909. 

7. 

W. C. Newman, relator, v. A. Lynch Hall ; to try the 
title to the office of Sheriff of Polk County for the term be* 
ginning the first Monday in December, 1908 and expiring 
the first Monday in December, 1910; leave granted Febru- 
ary Sth, 1909. 

8. 

In Re Dissolution of Chasmer King Supply Company ; 
leave gi-anted July 29th, 1909 to dissolve corporation. 

9. . 

J. M. Rhodes, relator, v. Edgar Love ; to try the title to 
the office of Treasurer of the Lincolnton Graded School Com- 
mittee; leave granted September 24th, 1910. 

10. 

W. E. Grigg, relator, v. R. M. Roseman ; to try the title 
to the office of Secretary of the Lincolnton Graded School 
Committee; leave granted September 24th, 1910. 



mil.] Docr.MKNT Xo. G. 21 



List of Cases Argued by the Attokney-General a.nmi 
Law Clerk Before the Supreme Court at February 
Teem, 1909 ; August Term, 1909 ; and February 
Term, 1910. 

FEBRUARY TER^L 1909. 
(150 X. C. Report, p. 792 et sequetis.) 

1. 

State V. Barco; fvoiu Currituck; anchoring a float house 
in shoal water on the west side of Currituck Sound and more 
than three hundred yards from the mainland ; from verdict 
of guilty and judgment thereon the defendant appealed; af- 
firmed. 

2. 

State V. Hathaway ; from ]SJ'ash ; larceny ; from verdict of 

guilty and judgment thereon the prisoner appealed; new 

t^'ial. 

3. 

State V. Danncnhcrg; from Carteret; illegal sale of spirit- 
uous liquors; from verdict of guilty and judgment thereon 
defendant appealed; reversed. 

State v. Williams ; from Martin ; abandonment of cro]) ; 
court quashed proceeding and State appealed ; affirmed. 



State v. Cale ; from EdgC(omlx> ; assault with deadly 
weapon; upon verdict of guilty and judgment thorcrni de- 
fendant appealed ; reversed. 



l'2 DocujrENT No. (i. [Session 

6. 

State V. Britt and Davis ; from Robeson ; fornication and 
adultery; upon verdict of guilty and judgment thereon de- 
fendants appealed ; affirmed. 



State V. McKay; from Ilobeson ; murder; from verdict 
of guilty of murder in lirst degree and judgment thereon 
]n-i?oner appealed: affirmed. 



State V. Iligjit ; from Vance ; embezzlement ; from verdict 

of guilty and judgment thereon defendant appealed : 

affirmed. 

9. 

State V. (^uick; from Richmond; murder; from verdict of 
guilty of manslaughter and judgment thereon defendant ap- 
pealed ; affirmed. 

10. 

State V. Hinson ; from Anson ; murder ; from verdict of 
guilty of murder in second degree and judgment thereon de- 
fendant appealed ; affirmed. 

11. 

State V. .Tack?on ; from Cumberland; perjury; from ver- 
dict of guilty and judgiucnt thereon defendant a]>]iealed : 

new trial. 

12. 

State V. Eoberson ; from Martin ; murder ; from verdict of 
guilty and judgment thereon prisoner appealed; affirmed. 

13. 

State V. Cox ; from Randolph ; incest ; from verdict of 
guilty and judgment thereon defendant appealed; new trial. 



lit 11. J • DocuME^iT No. 6. 23 

14. 

State V. Moody ; from Swaiu ; disturbing religious con- 
gregation ; defendant demurred to evidence, demurrer sus- 
tained; appeal by State; appeal dismissed. 

15. 

State V. Davis; from Gaston; false pretense; from a ver- 
dict of guilty and judgment thereon defendant apjDealed ; 

new trial. 

16. 

State V. Cline; from Catawba; perjury; from verdict of 
guilty and judgment thereon defendant appealed; new trial. 

17. 

State V. Sprouse ; from Madison ; setting fire to and burn- 
ing property of another; from verdict of guilty and judg- 
ment thereon defendant appealed ; affirmed. 

18. 

State V. Lundsford ; from Buncombe ; selling whiskey in 
city of Asheville; from verdict of guilty and judgment 
thereon defendant appealed; judgment arrested. 

19. 

State V. Black ; from Buncombe ; disorderly house ; from 

verdict of guilty and judgment thereon defendant appealed; 

affirmed. 

20. 

State V. Black ; from Forsyth ; larceny ; from verdict of 
guilty and judgment thereon defendant a])pealed ; affirmed. 



Memorandwn of Cases Disposed of at Spriiifj Term, 1909, 
Per Curiam (151 N. C. Report, pp. 737 to 739.) 

21. 

State V. Freeman ; from Cumberland ; affirmed. 



'24 Document No. (i. [Session 

22. 

State V. Watts and Rector ; from Iredell ; affirmed. 

23. 
State V. Daniels ; from McDowell ; affirmed. 

24. 

State V. Logan ; from Rutherford ; petition for certiorari 
denied. 



AUGUST TERM, 1909. 
(151 jST. C, Report, p. 644 et sequens.) 

25. 

State V. Wynne ; from Washington ; illegal sale of spirit- 
uous liquors ; from judgment granting motion to quash State 
appealed ; reversed. 

26. 

State V. Hooper; from Pasquotank; burning dwelling 
house; from verdict of guilty and judgment thereon defend- 
ant appealed ; new trial. 

27. 

State V. Collins ; from Beaufort ; assault with deadly 
weapon ; from judgment granting motion to quash State ap- 
pealed; affirmed. 

28. 

State V. Alston ; from Beaufort ; cruelty to animals ; from 
judgment granting motion to quash State appealed ; affirmed. 

29. 

State V. Pridgen ; from Nash ; illegal sale of spirituous 
liquors ; from judgment granting motion to quash State ap- 
pealed ; reversed. 



mil. J DOCUJEEXT jSTo. 0. 25 

30. 

State V. Arthur ; from Carteret ; house burning ; from ver- 
dict of giiilty and judgment thereon defendant appealed ; 
affirmed. 

31. 

State V. Paris^h ; from Wayne ; defendant attempted to ap- 
peal in forma pauperis; motion to hear ease at end of eighth 
district; motion allowed; new trial. 

32. 

State V. Williams ; from Columbus ; nuisance ; from ver- 
dict of guilty and judgment thereon defendant appealed; 
affirmed. 

33. 

State V. Perry; from Cumberland; violation town ordi- 
nance; from verdict of guilty and judgTaent thereon defend- 
ant appealed ; affirmed. 

34. 

State v. Parish; assault with inteut to commit rape; upon 
verdict of guilty and judgment thereon defendant appealed ; 
new trial. 



State V. Barrett; from Union; barn burning; from ver- 
dict of guilty and judgment thereon defendant appealed; 
affirmed. 

36. 

State V. Draughon ; from Sampson ; forgery ; from verdict 
of guilty and judgment thereon defendant appealed; new 
trial. 

37. 

State V. Butler; from Guilford; Iil>ol; from verdict of 
guilty and judgment thereon dcfeudants appealed; new 
trial. 



2() Document No. 6. [Session 

38. 
State V. Spivey; from Bladen; murder; from verdict of 
guilty and judgment thereon i:)risouer appealed; affirmed. 

39. 

State V. Hilton ; from Guilford ; ret^ling ; defendant plead 
guilty ; from sentence thereon defendant appealed ; reversed. 

40. 

State V. Shemwell ; from Guilford ; assault with deadly 
weapon; from verdict of guilty and judgment thereon de- 
fendant appealed; affirmed. 

41. 

State V. Record ; from Randolph ; larceny and receiving ; 
from verdict of guilty and judgment thereon defendant ap- 
pealed ; affirmed. 

42. 

State V. Cox; from Randolph; incest; from verdict of 
guilty and judgTuent thereon defendant appealed ; new trial. 

43. 

State V. Hancock; from Guilford; emhezzlemcnt ; from 
verdict of guilty and judgment thereon defendant appealed ; 
affirmed. 

44. 

State V. Kimhrell ; from Mecklenburg; assault with deadly 
weapon; from verdict of guilty and judgment thereon de- 
fendant appealed ; affirmed. 

45. 

State v., Ray; from Alamance; bigamy; from verdict of 
guilty and judgment thereon defendant appealed; new triaL 



i:ill.| Document No. G. . 27 

46. 

State V. ]\litcliell ; from Forsyth ; illegal sale of spirituous 
liquors; from verdict of guilty and judgment thereon de- 
fendant appealed ; ainrmed. 



State V. Danuenberg ; from Mecklenburg ; selling near beer 
without license; from verdict of guilty and judgment 
thereon defendant appealed ; affirmed. 

48. 

State V. Starues; from Caldwell; disturbing religious con- 
gregation; from verdict of guilty and judgment thereon de- 
fei'.dant ajijiealed ; new trial. 

49. 

State V. Swink ; from Buncombe ; illegal sale of spirituou'^ 
li(juors ; from verdict of guilty and judgment thereon, de- 
fendant ajjpealed ; new trial. 

50. 

State v. George Green; from Franklin; failure to work 
roads; from verdict of guilty and judgment thereon defend- 
ant appealed ; new trial. 

51. 

State V. McCloud : from Beaufort; false pretense; from 
verdict of guilty iiinl jnd:;nient thereon defendant appealed; 
new trial. 

52. 

State v. Fowler ; from Polk ; murder in the second degree ; 
from verdict of guilty of manslaughter and judgment 
thereriii defendant appealed : affirmed. 



■26 , Document No. 6. [Session 

Memorandum of Cases Disposed of at Fall Term-, 1900. Per 
Curiam (151 N. C. Report, pp. 7^0 to 7^8.) 

53. 
State V. Gibson ; from Craven ; affirmed. 

54. 

State V. Manning; from Johnston; affirmed. 

55. 
State V. Green ; from Moore ; affirmed. 

56. 
State V. Blackman ; from Mecklenburg ; affirmed. 

57. 

State V. Pitts; from Catawba; affirmed. 



FEBRUARY TERM, 1910. 
(152 IST. C. Report, p. 770 et sequens.) 

58. 

State V. Whedbee ; from Union ; false pretense ; from ver- 
dict of guilty and judgment thereon defendant appealed; 
judgment arrested. 

59. 

State V. ]Sr. and S. Ry. Co., from Washington ; obstructing 
public highway; from judgment to quash bill of indictment 
State appealed ; new trial. 

60. 

State V. Parker; from Pitt; carrying concealed weapon; 
from verdict of guilty and judgment thereon defendant ap- 
pealed ; new trial. 



lini.] Door-MENT No. 6. 29 

61. 

State V. Yellowday ; from Wake ; entering upon land ; 
from verdict of guilty and judgment thereon defendant ap- 
pealed ; affirmed. 

62. 

State V. Smith ; from Wake ; illegal sale of spirituous 
liquors; from verdict of guilty and judginent thereon de- 
fendant appealed ; affirmed. 

63. 

State V. Clifton ; from Robeson ; killing a dog ; from ver- 
dict of guilty and judgment thereon defendant appealed ; 
new trial. 

64. 

State V. McDonald; from Robeson; bastardy; from verdict 
of guilty and judgment thereon defendant appealed ; new 
trial. 

65. 

State V. Stackhouse ; from Scotland ; murder ; from verdict 
of guilty of murder in first degree prisoner appealed ; af- 
firmed. 

66. 

State V. Shuford ; from Rowan ; larceny ; from verdict of 
guilty and judgment thereon defendant appealed; affirmed. 

(57. 

State V. Dry ; from Cabarrus ; murder ; counsel fm' i)ris- 
iiiiers moved for the discharge of the prisoners, motion de- 
nied, and ])risoners appealed ; affij-med. 

68. 

State V. Bowman et al. : from Alexander ; murder ; from 
verdict of guilty and judgment thereon prisoners appealed : 
affirmed. 



'60 DocuMEXT ^o. 6. [Session 

69. 

State V. Eaklwiii ; from Watauga ; murder ; from verdiet of 
guilty and judgment thereou prisoner appealed; new trial. 

70. 

State V. West; from Burke; secret assault; from verdict 
of guilty and judgment thereon defendant appealed; af- 
firmed. 

71. 

State T. Green ; from Mitchell ; murder ; from verdict of 
murder in second degree and judgment thereou defendant 

appealed ; afSrmed. 

72. 

* 

State V. H0II3" ; from Chowan; enticing servant; from ver- 
dict of guilty and judgment thereon defendant appealed; 
affirmed. 

73. 

State V. Powell ; from Halifax ; incest ; from verdict of 
guilty and judgment thereon defendant ap])enlcd ; affirmed. 

74. 

State V. Stevens ; from New Hanover ; Attorney-General 
moves to remand case on appeal that it may be served on the 
solicitor and settled by the judge ; motion allowed. 



State V. Smith; from Forsyth; appeal in forma pauperis; 
appeal dismissed. 

76. 

State V. Tweed ; from Buncombe ; murder ; from verdict of 
guilty and judgment thereon prisoners appealed; affirmed. 



lyil.] Document ]Sro. 6. 31 

Memorandum of Cases Disposed of at Spring Term, 1910, 
Per Curia/m {152 N. C. Report, pp. SJfO and 846). 

77. 
State V. Fairclotb ; from Sampson ; aifirmed. 

78. 
State V. Caton ; from Mecklenburg ; affirmed. 

79. 
State V. Kilgore ; from Henderson ; affirmed. 

80. 
State V. Smith ; from Burke, affirmed. 

81. 
State V. Blizzard ; from Duplin ; affirmed. 

82. 
State V. Lewis ; from Xash ; affirmed. 



SUMMARY OF CASES. 

Affirmed 50 

Eeversed 26 

Appeal dismissed 2 

Judgment arrested , 2 

Petition for certiorari denied 1 

Motion by Attorney-General to remand 1 

Total 82 



CIVIL STATISTICS 



34 



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DOCU.MENT No. 6. 



45 



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1911.] 



Document No. 6. 



49 



Sago. 



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50 



Document No. 6. [Session 1911. J 






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IV. 
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52 



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Document No. 6. 



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54 



Document No. 6. 



[Session 



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Document No. 6. 



Eg 



aaasz^Zooa.PL.ix.CL.&.£a.B:(£Bfc:iciBJ 



56 



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11)11.] 



Document No. 6. 



57 



RECAPlTnLATION OF SxATEUGNT A. 







12, 149 


Males . . 


11,178 
SOS 

5.662 

6.277 

45 










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Indians 








Total . - 


8,074 

1,699 

2,315 

61 


•11,984 






















Total 




12, 149 







•These do not total as the others for the reason that race and sex are not reported i 
Cumberland. Guilford, and Hyde countioa. 



58 



Document No. 6. 



[Session 





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Document No. 6. 



59 



i i i : i : : i i i i i i i ; i i i i 



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UOCUMENT No. 6. 



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64 



Document No. 6. 



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DocujiEXT No. 6. 



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66 



Document No. 6. 



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67 



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DOCU.MEXT JS^o. G. 



69 



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71 



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Document Xo. 6. 



73 






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Document No. 6. 



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75 



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76 



DOCUJIENT ^O. 0. 



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1911.] 



Document No. 6. 



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DOCUMEXT No. 6. 



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DOOUMENT No. 6. 



81 



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Document No. (J. 



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Document No. (5. 



85 



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-""--" 


-pai^mboy 


SS = "-2 2-'S-2g-^-f 


■pi>»oiAao3 


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■aiein3£ 


»o«o--<0io«co50— «erj»^'— •♦eccMrr- 


•aiBK 




■norpni 






" 






CM 


















•pajoioo 


-i(5'»rc>jooio«»ics — ^j^r^ — o-*" 


S 


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° """" = "" ^ " - ° " ^ " '^ 


Counties. 


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Document No. 6. 



87 



















" 1 


^ 


fe S " - 


!■ 


g; s ■» " 


e-; 


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S 


r- -f -^ M 


1 


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Document No. 6, 



[Session 



Reca 



r OF Statement C. 



Total number criminal actions disposed of-. 

Males --- --- 

Females--- - 

Total 

White - 

Colored - _ 

Indians 

Total 

Convicted 

Acquitted --. 

Nolle pros 

Otherwise disposed of 

Total - 



6,146 I 

1.341 I 

1.983 j 
35 



•Cumberland did not report race and sex for one term, making difference in totals. 



1911.] 



Document INo. 6. 



89 



1 


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~ 




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90 



DoCDilENT ISTo. 6. 



[Session 



1 


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pnooss— Jt-'Bl^-'i'a 














« ; 


CO ; 






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1 


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m ^ fs o ^ ^ 


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o» janiaiJV 


































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" 
























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CO 00 2 '^ 






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1911. J 



DoCUIiIENT No. 6. 



91 



o**" 'oooo^ ■ t^ te^oo^H4o«-<-^C3ca t^ too 



Mi££ooo5(Sc3ti:KKKKK^>?.Si?^i3a 



92 



Document ISTo. 6. 



[Sessiou 



•XjoSSng 






























































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-* 










•- 
















«. 








































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~ 


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lo aa eo 


s ^ " a ■» - - = 


'"' 


g 


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0% %aai3i'iy 


































•ad^a oi jasjai 








" 








" " 




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r^ <o CO CO «o 'H 




to 


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1911.] Document No. 6. 



93 






94 



Document ISTo. 6. 



[Session 



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; "^ 




- 


pnoD3g— ;«jB|3jna 












s 














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1911.] 



Document Xo. 6. 



95 





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Document No. 6. 



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1911.] 



DOCUJIENT No. 6. 



97 













































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Document No. 6. 



[Session 



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1911.] 



Document jSTo. 6. 



99 






ph ph cd « pj cti c: 



CG QQ CQ 



tH£HD>SS&S& 



100 



Document No. 6. 



[Session 



■peoH ao 
3II0M 0% aaniJBj 


r^ 






§ 


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s 


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CO ■* ^ ^ 


1 


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s 


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2 






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puB nonBOiuio^j 


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S 


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« ^ 




& 


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S 


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SaiqjtUBja 


lO .4* 


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3 


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^ 




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t- 


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1 





1911.] 



DOOUMEXT No. (5. 



101 



•snoanunaasim 








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pnooss— Jap-inK 








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c3 










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isaaiii 


































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O -H (N « <M 






) 


































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r- 


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to 




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102 



Document No. 6. 



[Session 





■snoan'BnaDsii^j 


w; 




g 






c 






a 


















pnoo3g-^apjnpj 












« CN 






■"^ 












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^ 










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t 




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pUB /luaoaBT; 














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tc 


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lyii.] 



Document ISTo. 6. 



103 






fc.fc.oooocaSKffia!sai-2^^jjj 



^ 3 S a 



104 



DocUMKNT.Ifo. 6. 



[Session 





•snosuBnaasipi 












o 


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M 
















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... - 


^ 




















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N 








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pun iCaaojBT 


2 






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1 


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1911.] 



Document JSTo. 6. 



lo; 



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t,O.C5BSB5«BJ«!nramt»r/3 7jE-'f-'C)>&&&&S 



106 



Doctr:\iENT No. fi. 



[Session 



■mosasiiaosiK 


? 








1 




paooag— jspjnjv 


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22 


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1011.] 



Document 'No. 6. 



107 



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108 



Document No. 6. 



[Session 



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mil.] DocuAIE^'T No. 6. 



109 






ooooBKKmBK£4^^,S^3aass2as 



no 



Document No. 6. 



[Session 



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Document No. 6. 



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112 



Document No. 6. 



[Session 



STATEMENT E. 

General Consolidated Statement, Embracing Reports op Criminal Actions 
FROM January 1, 18S9, to Jdly 1, 1910. 



From Jan. 1, 
1889, to July 1, 
IS90. (18 mos.) 



From July 1. 

1890, to July 1, 

1892. 



From July 1, 

1892, to July 1, 

1894. 



Number of criminal actions disposed of 

Males 

Females 

Corporations 

Total - 

White-- 



9,281 
1,152 



6,326 

1.774 



6,003 

Colored I 4,414 

I 
Indians.- 

Corporations 

Total- 

Convictions, including submissions. 

Acquitted 

Nolle pros 

Otherwise disposed of--- - 

Total - 

Murder — first degree' 

Murder — second degree. Laws 1893-. 

Manslaughter 

Rape - --- 

Assault with intent to rapet — 



Burglary — first degreet 

Burglary — second degree-,- 

Forgery 

Larceny 

Other crimes and misdemeanors. 
Total 



14 



1,769 
3,396 



12,006 
1,257 



13, 255 

1,273 



7,6 
5,584 



7,780 
6,719 



8,513 

2,025 

2,649 

S4 



9,454 
2,550 
2,437 



2,188 
10, 728 



2,493 
11,641 



•Murder divided into two degrees by chapter 85, Laws 1893. 

tHeretofore tabulated as simple assault. 

{Heretofore tabulated under the single head burglary. 



lyil.] Document ISTo. 6. . 113 



STATEMENT E— Continued. 



From July 1. From July 1. From July 1. From July I, From July I 

1894, to July 1. 189ti. to July 1, ISM. to July 1. 1900, to July 1. 1902, to July 1 

1S96. 1S9S. 1900. 1902. 1903. 



,17,079 18,541 I 16,625 17,610! 9,851 

15,693 17,110 15,345 ' 16,372 9,082 

1.386 1,431 1,280 1,238 769 

17,079 .J 18,541 I I 16.625 i I 17,610 | 9,861 

9, 125 9, 403 8, 625 , . 9. 237 ' 5, 273 

7,918 9,070 7,957 8,349 4,566 

30 68 43 24 12 

- 17,079 1 18,541 I 16,625 | 17,610 ! 9,851 

11,258 12,041 10,845 12,019 6,488 

2,822 2,933 2,324 2,238' 2,133 

2,929 3,345 3,301 3,158 ' 1,173 

70 222 155 194 j 57 

I 17,079 I I 18,541 I , 16,625 | I 17,610 I : 9,851 



1,907 1,238 

15.201 8,3831 



17,097 ' , 18,541 



lU 



Dot r.MENT ]N^O. 6. 



[ISessioii 



STATEMENT E— Continued. 





From July 1, 

1903, to July 1. 

1904. 


From July 1, 

1904, to July 1, 

1905. 






9,633 






Males 


8,934 
699 


8.332 
726 




Females _ 
















9,633 






White ^ 


4.890 

4,731 

12 


4.427 

4.616 

15 




















Total 




9,633 




9,058 




6.602 

1,238 

1,750 

43 


6,456 

1.033 

1,986 

59 




















Total 




9.633 




9,584 




60 
35 
33 
12 
39 
15 
17 
7 
46 
1,023 
8,564 


38 
59 
26 
18 
24 
14 
5 
35' 
42 
1,023 
8,300 








Manslaughter 












Ar^on .; 








Burglary — second degree 




















9,633 















•Murder divided into two degrees by Chapter 85, Laws, 1893. 

tHeretofore tabulated as simple assault. 

JHeretofore tabulated under the single hpad burgiary. 



i:ill.] 



Document No. 6. 



115 



STATEMENT E-Continued. 



From July 1. 

1903, to July 1, 

1905. 



From July 1, 

1903, to July 1, 

1907. 



From July 1, 

1907. to July 1, 

1908. 



From July 1, 

1908. to July 1. 

1909. 



From July 1, 

1909, to July 1, 

1910. 





10, 117 




10,223 




10,680 L 




12, 149 




9,605 


9,024 




9.313 




10,008 


! 


11, 178 








373 




567 




672 


1 

L 


806 




584 




















9,597 




9,880 




10,680 . 




11,984 




9 448 


4,940 




4,677 




4,744 




5,662 




4,668 




4.599 




5,146 




5,915 


1 


6,277 




4,765 




58 




57 




21 




45 




13 














9.597 




9,880 




10,680 1. 




U,984 




9,448 


6.716 




6.943 




7,372 




8.074 




6,146 


1.215 




1,293 




1,400 




1.699 




1,341 




2.123 




1,926 




1.790 




2,315 




1,983 




61 




61 




118 




61 




33 






10.117 




10, 223 




10,680 L 




12, 149 




9,505 


34 




61 




71 




77 




53 


31 




65 




84 


i 


71 




02 





















15 


14 


13 




20 




18 




35 


32 


49 




39 




39 




7 1 ■ 


8 


15 




7 




5 




6 


s; 


M 




21 




7 




11 


39 1 


37 




32 




40 




31 


52 


80 




78 




80 




1.004 1 


1.099 


1,135 1 


1,526 




1.150 




8. 880 , 


8,809 1 


1,527 


10,238 




■ 8,025 




1 10,117 


i 10.223 


10.6S0 




12, 149 




9,505 













llti 



Document No. 6. 



STATEMENT F. 
Alphabetical List op Crimes Committed fbom July 1, 1908, to Jdly 1, 191U. 



Assault and battery- 

AbaQdonment 

Abortion.. 

Affray.... 

Arson 



Assault 

Assault with intent to commit rape.. 

Attempt to burn dwelling. 

Attempt to poison - 

Assault with deadly weapon 

Abduction 

Bastardy 

Bigamy 



Burglary — first degree 

Burglary— second degree 

Burnings— other than arson.. 
Buggery — 



Carrying concealed weapon 

Compounding felony. 

Conspiracy- 

Cruelty to animals 

Counterfeiting ._ 

Concealing birth of child. .,. 

Disorderly house 

Disposing of mortgaged property- 
Disturbing meetings 

Escape 

Embezzle me nt '... 

Fornication and adultery..- 

Failure to list tax --- 

False pretense '. 

Forcible trespass — 

Forgery. 



1911.] 



Document No. 6. 

STATEMENT F— Continued. 



Fraud - 



Gambling 

House-breaking-. 
House-buming-- 



Incest 

Injur>' to property.. 

Injury to stock 

Illegal registration.. 



Ubel 

Manslaughter ..- 

Murder— first degree 

Murder— second degree. 

Mi<u^cllaneou3 

Malicious mischief.. 

Malpractice in office 

N 



Obstructing public highway. 
Obstructing river 



Practicing medicine without license- 



Selling liquor to i 
Selling liquor on Sunday. 

Slander - 

Seduction 

Treapaas 

Reaiatiog officer 

Riot - 

Misdemeanor 



117 











i4 




Xai 


le of Offense. 


•^00 - 






























fo >=; 



Larceny -- --- 1.526 

Larcenj' and receiving - - "^O^ 



Retailing - -- - I 1.501 



118 



Document No. 6. [Session 1911.] 



Attorney-General to Stai 
TO October 1, 1910. 



Treasurer from March, 1909 



March 5. 1909 

March 27, 1909 : 

March 31, 1909 

March 30, 1909 ,..' 

June 22, 1909, in State v. Black 

September 1. 1909. State v. Whitt 

September 17. 1909, Bank v. Lacy, printing brief 

October 13, 1909, State t. Manning 

October 27, 1909, State v. Williams .- 

November 1, 1909, State v. Parry j 

November 23, 1909. State t. Hancock. 

December 4, 1909, State v. Kimbrell- - ' 

December 9, 1909, State v. Dannenberg 

Jan. 1, 1910, State r. Fowler.. 

January 17, 1910, State v. Pridgen... 

January 20, 1910. State v. Arthur. 

March 3, 1910, State v. Pitts 

I 
March 5, 1910, State r. HoUy [ 

May 9, 1910, States. Shemwell 1 

May 10, 1910. State r. Caton j 

May 14, 1910, State v. Probst and Bowman ^.J 

August 30, 1910, State v. Faircloth.. 

Total ■ J 



10.00 
10.00 

4.00 
10.00 
11.00 
12.00 

1.00 
11.50 
11.00 
14.00 
11.00 
11.50 
14.00 
12.00 
15.00 
25.50 
11.50 
11.50 
13.50 
11.00 
24.00 
12.50 
267. 50 



V. 

OFFICIAL OPINIONS 



OPINIONS TO THE GOVERNOR. 



RAILROAD POLICEMEN— NON-RESIDENTS INELIGIBLE. 

^rarch 24, 1909. 
To [lis Excellency. \V. W. KiTCiil.x. Haleigh. N. C. 

Deab Sir: — In regard to jour recent inquiry aslcing for my opinion 
upon the question as to whether or not you tan appoint a non-resident 
to the position of railroad jmliee, I liave tlic honor to submit the fol- 
lowing: 

Tlic llevisal of 1:105, section 2000, provides: "Tlie Governor, upon 
sucli application, may appoint such persons or .so many of tliem as he 
may deem proper to be such policemen, and shall issue to such person or 
persons so appointed a commission to act as such policemen." 

The next succeeding section, 2607, provides "Such policemen shall 
severally possess, within the limits of the county, all the powers of 
policemen in the several towns, cities and villages in which they shall 
be so authorized to act as aforesaid." 

In the case of Worthy r. Barrett, 03 X. C, 200, the court says: "A 
policeman is an ollicer and comes within the rule laid down distinguish- 
ing a policeman from a mere jilaceman." And then in tlie case of 
MvUhenny v. Wilminriton. 127 X. C, 14f), the court says: "A policeman 
is an officer of the State." 

The question, then, is, can a person hold an office of state if he is a 
non-resident? The court says not: "It must be recognized in this 
country as a fundamental principle that the citizens have established 
government for their liberty and protection, and that it must be admin- 
istered and its functions exercised only by themselves and through 
their agency, so that an alien can not hold an office, nor can a non- 
resident ilo so. even in a particular county if his right is successfully 
controverted in a judicial proceeding." 

Dnlhy r. Hancock, 12.5 N''. C, 325. 

From the foregoing it is my opinion that no non-resident should be 
appointed railroad policeujan under the authority given in section 260fi 
of The Kevisal of 1905. 

I'.esp.-ilfully submit ti'd. 1. W. HlcKKTT, 

I'.v G. L. .JoNKS. I.'iir Clcrl:. Mlnrncy-dencral. 



122 Docu^tENT No. 6. [Session 

RAILROAD FOLIC EMEX— MIST BE QUALIFIED VOTER TO BE 
ELIGIBLE. 

August 7, 1909. 
His Excellencii. W. \V. Kitciiin. 

Ciovernor of Xorth Cuiolina. Ilaleigh. .V. f. 

My Dear Sir: — 1 have the honor to acknowledge receipt of your 
favor of recent date wishing my opinion as to whether you shouhl ap- 
point one to serve as railroad policeman as provided under section 2000 
of nie Revisal of 1905, who has not resided in the State sufficiently long 
to vote. This presents two questions: 

1. Does the place of railroad policeman constitute an ollice within tlie 
purview of the Constitution? 

2. What are the qualifications of an officer? 

The answer to the first question is disposed of in the allinnative by 
authority of ilcllhenny v. Wilmington. 12G X. C, 141), it being provided 
by section 2607 of The Kevisal that "such policemen shall severally 
possess, within the limits of the county, all the powers of policemen in 
the several towns, cities and villa^'cs in which they shall be so author- 
ized to act as aforesaid." 

In the second place, as to what are the. qualifications of an officer, the 
Constitution, Article VI, section 7, sa.vs: "Every voter in North Caro- 
lina, except as in this article disqualified, shall be eligible to office," etc., 
which, to my mind, very clearly means that only voters are "eligible to 
office." Expressio imiiis est excliisio alteriiis. 

While I do not find any direct decisions upon the question in our 
reports, I do find two decisions in which it seems that the court has 
made itself clear as to what constitutes the qualifications of an officer. 
In the case of Hannon v. Grizzard. 26 N. C, 29.3, plaintilT had been 
elected to the office of Register of Deeds for Halifax County and pre- 
sented himself to the county commissioners and tendered- the bond re- 
quired by law. There was a protest on the ground of non-residence, 
rendering him, under the Constitution, ineligible. The commissioners 
proceeded to declare the place vacant and appointed defendant to fill 
the place. The ease came to the Supreme Court, and in discussing it. 
Smith, C. J., u.sed the following language: 

"But it must be remembered that the public have a right and an 
interest in having offices and places of trust filled by persons who, under 
the law. are alone declared competent to discharge their duties. The 
right of one elected by a vote to be inducted into office is in subordina- 
tion to the Constitution, and he must possess the qualifications it pre 
scribes." 

Yoii will niitice the use of the language of the court, "is in subordi- 
nation to tlie Constitution, and he must possess the qualifications it 
prescril)cs." Ihe 'inlv reference to the qualifications of officers of this 



11)11.] DociwrENT No. 6. 123 

character that is made in the Constitution is found in Article (>, section 
7, as above quoted. 

Again, in the case of Lee v. Dunn, 73 N. C. at page 003, the court 
says : 

"So that every voter who does not deny the being of God, and has 
not been convicted of crime, is eligible to office in this State." 

And further on in the same opinion: 

"Without burdening the case with what seems to have been a little 
sparring for some advantage between the relator and the board, we 
ma}' asbume tliat the relator appeared before the board of commissioners 
after having been duly elected by the people; that he had all the quali- 
fications of a voter; did not deny the being of God, and had not been 
convicted of crime; and was therefore eligible to office, and entitled to 
be inducted into the office of sherifT, to which he had been elected." 

From the above it would appear that for one to be eligible to office 
he must be a voter. 

While the cases above referred to were decided before the recent 
amendment to the Constitution, the section referred to stands unchanged. 
What was then section 4 of Article VI is now section 7 of the same 
article, the only change being in the qualifications of a voter. Article 
VI, section 2. 

From the foregoing I am of the opinion that for one to be qualilied 
to hold the position of railroad policeman, he must be a qualified voter, 
which requires that he must have resided in the State of Xorth Carolina 
for two years, etc. 

Respectfully subiiiittcd. T. W. Hrkett. 

By G. L. .Foxes. Law Clerk. AUorney-Geiieral. 



KAILROAD POLICEMEK— EXTENT OF JURISDHTIOX. 

August !), lUOll. 
To His E-Tcellency, W. W. KiTCnix, 

Horcnior of Xorilt Carolina, lialpif/li. .V. C. 

Dear Sir: — Referring to your favor requesting a construction of 
section 2K07 of The Hevisal. 1 have the honor to submit the following: 

The statute provides that "Every ])oliceman so appointed shall, before 
entering upon the duties of his office, take and subscribe the usual oath ; 
8uch oath, with a copy of the commission, shall be filed with the Cor- 
poration Commission and a certificate thereof by its clerk shall be filed 
with the clerk of each county through or into which the railroad for 
which sucii policeman is appointed may run and in which it is intended 
he shall act. and such policeman shall severally possess within the 
limits of the county all the powers of policemen in the several towns, 
cities and villages in which the.v shall be so authorized to act as afore- 
said." 



124 DocDMENT No. 6. [Session 

Tlif question presented is whether under thi^. statute your Excellency 
would be justified in issuing a commission to a railroad policeman good 
for every county in the State. A fundamental principle of statutory 
construction is to so construe the law as to advance the remedy and 
suppress the mischief. "It is an old and unshaken rule in the con- 
struction of statutes that the intention of a remedial statute will always 
prevail over the literal sense of its terms. 

Black on Intepretation of Laws, p. 307. 

From the very nature of things it is impossible for the regular police* 
orticers of the State to afford adequate protection to persons or prop- 
erty while in course of transportation. Therefore, laws similar to sec- 
tion 2007 are a public necessity. The object of the law is twofold: 
I'^irst, to protect the traveling public: second, to protect property while 
in course of transportation by the railroad. To render this protection 
efficient the authority of the railroad policeman should be coextensive 
with the limits of the State. A crime is committed against the person 
or property of a passenger, no regular State oflicer is at hand, it falls 
to the railroad policeman to apprehend the criminal: why should his 
right to pursue the fleeing criminal be confined to the counties through 
which the railroad runs? The very first thing the criminal would do 
would be to get on another line or to take to the open and make for a 
county line in order to stop the officer who was in hot pursuit. Again, 
take the case of goods stolen from a freight car ; this is a source of 
great annoyance to the public and loss to the railroad. To stop this 
stealing it is necessary for the railroads to maintain police detectives. 
It can readily be seen that as soon as a thief makes a raid on a ear on 
the lines of one sy.^tem he would want to get away from the scene of 
his crime and strike another road. The police detective who gets on 
his trail can not do effective work if he is stopped by county lines. 
It will be seen, therefore, that if section 2607 is to accomplish the pur- 
pose for which it was enacted, the commission issued to the railroad 
policeman should be good in every county in tlie State. 

The next question is, does the language of the statute forbid this con- 
struction? I think not. The construction can be easily justified. The 
words "and in which it is intended he shall act" should be construed 
as enlarging rather than restricting the remedy given by the statute. 
If it had been intended to confine the authority of such policeman to the 
counties "through or into which the railroad for which svich policeman 
is appointed may run," then the statute should have ended there and 
there was no reason for adding "and in which it is intended he shall 
act." 

The same resuU can be reached by changing the conjunction "and" 
into "or," and this is allowable and frequently done. "This rule is 
based upon the assumption that the Legislature could not have intended 
to express itself in terms which would defeat the very objects of the 
enactment, and consequently when auch efi'ects would follow a literal 



IIHI.J DocuMEiNT ;No. 6. 125 

constiuetiou of the statute the conjunctive particle may be read as dis- 
junctive or vice ctrsa." 

I therefore advise that your Excellency would be abundantly justified 
in issuing a commission good in every county in the State. 

Respectfully submitted, T. W. Bickett, 

Attorney-General. 



DETECTIVES— CLAIM OF— HOW PAID. 

April 27, 190'J. 
To His E-rceUenvy, W. W. Kitchin, (Jovernor, Raleigh, N. C. 

Dear Sir: — I am in receipt of j'our letter submitting the claim of 
the Pinkcrton National Detective Agency for services rendered in con- 
nection with a murder committed in Cabarrus County. 

The question presented depends upon a construction of section 3188 
of The Revisal. Does this section authorize the Governor to employ a 
detective to ferret out the perpetration of a crime, and to pay him for 
services rendered, whether lie is successful or not? 

The statute is clumsily worded, and its real meaning is by no means 
transparent. But after a careful analysis of the statute I have reached 
the conclusion that it does authorize the Governor to pay for services 
of the character above mentioned. 

The first part of the section designates the classes of criminals em- 
liraced by it: 

1. Criminals who are known. 

1. Criminals who arc not known. 

The Cabarrus murder comes within the second class. 

Tlie second part of the statute refers to the movements of the crim- 
inals themselves: 

1. Those who have lied the State. 

2. Those who keep themselves concealed within the State. 

It does not appear in which one of these classes the Cabarrus crim- 
inal would come. lie might be classed under either. 

The third part of the statute declares what the Governor may do 
with respect to criminals of the class and character above mentioned: 

1. He may employ a special agent to pursue and apprehend the fugi- 
tive; or 

2. He may oiler a reward to be paid to him who shall apprehend and 
deliver the fugitive to the officers of the law. 

The word "fugitive,'' as used in the two clauses last mentioned, goes 
back to the first part of the statute for its meaning, and embraces any 
person known or unknown who has committed a felony, etc. Its mean- 
ing, with respect to rewards, is obvious and beyond question, but ex- 
actly the same word is used with reference to the employment of special 
agents. If. then, we unfold the word^ and get at their real meaning. 



12G DocDMENT Xo. C. [Session 

the statute would read: "The Governor may employ a special agent to 
pursue and apprehend any person, known or unknown, who has com- 
mitted a felony and has fled the State, or keeps himself concealed with- 
in the State." 

But to pursue an unknown criminal necessarily involves the idea of 
hunting or ferreting out, tracking down the criminal. This is essen- 
tially tHe work of a detective, and therefore the word "pursue," as 
used in the statute, must embrace the idea of finding out, discovering 
the criminal, and then apprehending him. 

It will be observed that the Governor is authorized to furnish the 
special agent a special escort. This negatives the idea that the Gov- 
ernor could only pay when the criminal is caught. Certainly he would 
have to pay the escort, whether the pursuit proved successful or un- 
successful. 

If we cut out of the statute, then, all reference to rewards, and in the 
light of these definitions and interpretations again unfold the statute, 
it will read: "The Governor may employ a special agent to ferret out 
and apprehend any person, known or unknown, who has committed a 
felony and has fled the State or conceals himself therein, and he may 
from time to time issue his warrants on the State Treasurer for suHi- 
cient sums of money for such purpose." 

For these reasons I am of the opiniim that the Cabarrus County claim 
should be paid. 

Kespectfully siiimiiltiMl. T. VV. Bkkktt. 

Attoiney-fJenrral. 



EMVLOTMEM OF ror>'SEL TO DKFEXI) OFFICERS OF STATE 
IXSTITl'TIONS. 

May 1, 1909. 

To Uis Excellency. W. W. KlTflUN, Governor, Raleigh, A'. C. 

Sir: — Keplying to your inquiry in regard to the employment of 
counsel to defend certain officers of a State institution, I beg to advise: 

It appears that the officials are sued as individuals, and there is no 
attempt to hold the institution which they represent responsible for their 
conduct. Indeed, no such action can be maintained, for a suit against a 
State institution is a suit against the State. 
Moody V. State Prison, 128 N. C, 12. 

The State can not be sued in this way, nor is it in any wa}' liable 
for the torts of its officers. 

In Gibbons v. United States, 8 Wallace, 2G9, the court says: "No 
government has ever held itself liable to individuals for the misfeasance, 
laches or unauthorized exercise of power by its officers and agents. In 
the language of Judge Story, 'It does not undertake to guarantee to 
:>ny person the fidelity of any of the officials or agents whom it employs, 



11)11. J Document Xo. 6. 127 

siiue that would involve it in all its operations in endless embarrass- ' 
ments and difficulties and losses which would be subversive of the public 
interest.' " 

This doctrine is approved in Meehem nn Public Officers, sec. 849, and 
in Cloflfeller v. State, 86 N. C, 51. 

These officials are sued in tort for an alleged failure to faitlifully 
perform their official duties. In my opinion, there is no law that war- 
rants you in employing counsel to defend actions of this character. 
The action is brought by one citizen against another citizen, for mal- 
feasance or misfeasance in office. In that controversy it would be un- 
becoming in the sovereign to take sides. Indeed, if the suit should prove 
to be well founded, then it would not be to the interest of the State to 
shield the officials from the consequences of the neglect of their duties. 
If it should turn out that the suit is not well founded, then it would be 
just for the officials to be reimbursed for the reasonable expenditures 
made in their defense. This can be done by submitting an account to 
the board of directors, or by a special act of the Legislature. 

In the ease of Ambrose Laiorence v. McAlrin, 109 Mass., 311, the 
court says: "A city, is authorized to raise and appropriate money to 
reimburse to its agents expenses in an investigation of their official 
conduct on charges which were proved to be groundless." 

I have not been able to find any record in this Department where the 
Att.jrney -General ha* ever defended a State officer cliarged with mal- 
feasance or misfeasance in office; neither do T find any such case in our 
reports. 

The books are full of cases where county officials have been sued for 
failure to perform their official duties, but in none of the eases does it 
appear that they were defended by the counties. 

From what I know of the case under consideration it can not be sus- 
tained. Secti<jn 4.i(iO of The Hevisal expressly declares that "No director 
or superintendent of any State hospital shall be personally liable for 
any act or thing done under or in pursuance of any of the provisions 
of this chapter." 

This statute is simply declaratory of the law governing such eases. 

"The same reasons of private interest and public policy which operate 
to render the judicial officer exempt from liability for his judicial acts, 
npplv to the quasi-judicial officer as well, and such an officer can not be 
called upon to respond in damages to the private individual for the 
'honest exercise of his judgment within his jurisdiction, however erro- 
neous or misguided his judgment may be." 
Meehem on Public Officers, sec. 038. 

To the same effect is a decision of our own court in Staton l\ Wim- 
herhi. 127 X. C, 111. 

In my opinion it would be a grave mistake for the State to embark 
on the policy of defending every official indicted or sued for a neglect 
of his duty. Such a polity would, in the language of the Supreme 



128 Document No. (i. [Session 

Court, above quoted, entail upon the State endless embanassuients and 
ditlioulties and losses which would be subversive of the public interests. 
RespeetfuUv submitted, T. W. Bkkett. 

Atioi ney-General. 



SENTENCES— CITHULATIVE OR CONCURRENT. 

June 14, 1009. 
To His E.ccellcncii, \V. W. KiTiillN, (Jocernor. Raleigh. W. C. 

Dear Sie: — I have the honor to acknowledge yours of June 12th, in 
which you say one * * * was convicted in Ashe County in two 
cases at the same time for selling whiskey illegally. In each case the 
judgment was that the defendant be conlined in the jail of Ashe County 
for a term of si.x months, to be turned over to trie county of Rocking-. 
ham to be worked on the public roads. 

You desire my opinion as to whether the two judgments are cumu- 
lative or concurrent. I beg to advise that, in my. opinion, they are con- 
current, and at the expiration of six months the defendant would be 
entitled to be discharged. 

There is nothing in our statutory criminal law relative to judgments 
of this kind, nor has the question been directly passed upon bv our 
Supreme Court. 

The case of Stat<: v. Iliunliij. ]-2i> N. C, 1006, discusses the general 
subject, but the decision of the court in that case is that inasmuch as 
such statute does not expressly require sentences to be in pieneiiti. that 
a defendant who is convicted at the same term of several offenses and 
receives a separate sentence of imprisonment for each offense, one sen- 
tence to begin after the conclusion of the other, ought not to be dis- 
charged at the termination of the first period for which he was sen- 
tenced. 

As our statute is silent upon the subject, the common law is in force 
and Mr. Bishop, in his New Criminal Procedure, says: "At common 
law, if an imprisonment is to commence on the expiration, of another 
one, the sentence must so state, else the two punishments will be exe- 
cuted simultaneously." The same doctrine is laid down in Cyc, Vol. 12, 
p. 068, where the author says: "In the absence of a statute, if it be not 
stated in either of two or more sentences imposed at the same time that 
the imprisonment under any one of them shall take effect at the expira- 
tion of the others, the periods of those named will run concurrently and 
the punishments be executed simultaneously." 

Exactly to the same effect are Miller v. Allen. 11 Ind., 380 : In re 
Breton. 93 Me., 39. 

In U. 8. V. Patterson, the rule and the reason for it are clearly stated: 
"It is manifest that the judgment or sentence in this case is uncertain. 
It does not >]iecify upon which indictment either of said terms of im- 



r.l]l.J DoCUiMENT Ao. 6. 129 

prisoniueiit is to be undergone. If the person is to be detained in prison 
for three successive terms, neither he nor tlie keeper of the prisoner 
nor any other person knows or can possibly know under whicli indict- 
ment lie has passed his first term, or under which he will have to pass 
the sei'ond or third. If for any reason peculiar to either of said indict- 
ments, as, for example, some newly discovered evidence, there should 
be a different face put upon the case >o as to induce the executive to 
grant a pardon of the sentence on that indictment, no person can affirm 
which of three terms of imprisonment was condoned." 

In that case the judgment provided "said terms not to run concur- 
rently," but the court held without the last words of the sentence de- 
claring the terms of imprisonment should not run concurrently, it would 
then, by force of law, be a sentence of five years' imprisonment on each 
indictment, and each sentence would begin tn run at once and they would 
all run concurrently. 

If they are not to run concurrently, then the Muthorities are uniform 
that tlie fait must be clearly and expressly staled in the judgment. 
Respectfully submitted, T. W. Bickett, 

Attorney-General. 



B0.4D COMMISSIONER— VACANCY IN OFFICE OF— HOW 
FILLED. 

September 1.5. 190!i. 

'I'll Ilix E-icellcncy. \V. \\". Knciiix. Curernor. Huleigh, N. C. 

Ueak Slit; — I have the hnnor t(j acknowledge the receipt of yours of 
the 14th in re vacancy in the olhce of road commissioner for ♦ • ♦ 
in * * *. It appears that there is a vacancy, and there is no ex- 
press statutory provision as to how the vacancy shall be filled. Cer- 
tainly, it ought to be filled by some one. Nature and democracy alike 
abhor a vacuum. The public business should not be allowed to go 
neglected because there is no ofllcer to attend to it. 

The power of appointment tn fill a vacancy is essentially an executive 
power, and under our distribution of the different powers of the gov- 
ernment this power would naturally belong to the executive appoint- 
ment, unless there is s.iiiie statutory or constitutional provision to the 
contrary. 

In People V. Bledsoe. 08 X. C, 400, Chief Justice Pearson says: 
'"Creating an office is an act of legislation, filling an office is an executive 
act. This is a fundamental principle. Accordingly, by the English 
Constitution, the power of appointment is solely in the Crown." 

In Nichols V. McEee, G8 N. C. 437, .Tustiee Reade says: "From the 
foregoing it is plain that the general appointing power is given tn the 



130 Doru.MENT No. 6. [Session 

Governor, with the concurrence of the Senate, and the power to fill 
vacancies not otherwise provided for is given to the Governor alone." 

In Holt V. Bristol, 122 N. C, 248, the court says: "But we are of the 
opinion that if there was a vacancy the Governor had a right to fill it 
under the provisions of the act of IS'Jl and tinder section 3320 of The 
Code." 

Section 3320 of The Code is brought forward in section 5328 of The 
Eevisal, which provides: "He (the Governor) is to see that all the 
offices are filled. • ♦ » jjg jg to make the appointments and supply 
vacancies not otherwise provided for." 

It appears that there is a vacancy in an office created by the Legis- 
lature. No special provision is made by the Legislature for filling the 
vacancy, and upon reason and the above authorities I am of the opinion 
that it is your right and duty to fill the vacancy. 

Respectfully submitted. T. \V. BicKETT. 

Attorney-General . 



FINE AND COSTS SECURED BT MORTGAGE— UPON DEFEND- 
ANT'S DEATH CAN NOT BE CANCELED BT PARDON OF 
GOVERNOR. 

September Hi, IflOi). 

To His E.rreUcnry. \V. \V. KiTflllx. dorcnior. Raleiyh, .Y. C. 

Sir: — I have the honor to -acknowledge receipt of your esteemed favor 
of the 10th 1)1 re application for pardon of one * • * 

It appears that this party was convicted in the Superior Court of 
Catawba Count}', and a fine of eighty dollars and costs imposed. This 
fine and costs were secured by a. mortgage executed by a brother of 
the defendant on his home. It further appears that the brother paid 
the costs to the amount of one hundred dollars and shortly thereafter 
the defendant was killed in a lumber camp. The eighty-dollar fine re- 
mains unpaid and the mortgage against the brother's home is still in 
force. 

This is a case that carries with it a strong appeal. Justice as well 
as mercy pleads for the relief of this man, who was in a very substan- 
tial sense "his brother's keeper." 

I have sought diligently to find, and failing in that, have striven 
earnestly to make a way, to bring this man within reach of your excel- 
lency's pardoning power. I regret to advise that, in ni}' opinion, you 
can do nothing. 

The Constitution, from which alone your power to pardon is derived, 
says: "The Governor shall have power to grant reprieves, commuta- 
tions, and pardons, after conviction, for all offenses (except in cases of 
impeachment), upon such conditions as he may think proper, subject 
to such regulations as may be provided by law relative to the manner 



i:ni.J Document No. b. 131 

of applying for pardons. He shall biennially communicate to the Gen- 
eral Assembly each case of reprieve, commutation, or pardon granted, 
stating the name of each convict, the crime for which he was convicted, 
the sentence and its date, the date of commutation, pardon, or reprieve, 
and the reasons therefor." 

Section 6, Article III of the Constitution. 

The Constitution contains no suggestion that would authorize post 
mortem executive clemency. The Governor must help while the convict 
is alive if he would help at all. 

The Constitution requires the Governor to biennially report to the 
General Assembly all pardons granted, stating the name of each convict 
pardoned. Whose name would the Governor report in this case? Not 
the brother who mortgaged his home to secure the fine — -he has com- 
mitted no crime. Not the defendant — he is otherwhere and his case 
in a higher jurisdiction. 

The case of Cotton Mill Company v. People, 32 Col., 203, cited by 
counsel asking for this pardon, is really against their contention. In 
that case the court says: "A judgment against a person upon his con- 
viction for crime is abated by his death, and can not be enforced against 
his personal representative." 

According to this case, death itself is in the nature of a pardon, and 
the judgment of the court could be no longer enforced. 

This is a case to present to the courts on a motion to strike out the 
fine. As to the power of the court to do this I express no opinion, as 
that question is not before me. If the courts can not grant this relief, 
then the only way open is to go to the next Legislature and ask it to 
pass a special act relieving the brother from the payment of the fine. 
Respectfully submitted, T. VV. Bickett. 

Attorney-General. 



P1J0P£RT¥ A\D INCOME OF CONSULS OF FOKEIGxN TOWEKS— 
NOT TAXABLE. 

March II, 1909. 

Cor.. Ai-EX. J. Feild, Priiate Secretary, Raleigh, X. C. 

Dear Sir: — Your esteemed favor of the 8th, enclosing letter from 
the Dei)arlment of State at Washington. D. C, duly received and con- 
sidered. 

1 he Department desires to be advised as to whether or not consuls 
of foreign powers are liable to our income tax. 

Replying to this letter, it should be borne in mind, in the first place, 
that our income tax is limited to taxes on salaries and fees, and. does 
not apply to an income derived from property. 

Our own Supreme Court has held that the salaries of judges of this 
State can not be taxed because the Constitution says that "their sal- 



132 Document No. 6. [Session 

aries shall not be diminished during their continuance in office, as the 
power to tax involves the power to destroy." 

See In re Taxation of Judges, 131 N C, 692. 

Our court has also held, in Puniell v. Paye. that it is not competent 
for a State to tax the salary of a Federal .judge, upon the ground that 
one government can not impose a burden upon the officers or agencies 
of another government. 

Applying these principles to the question propounded bj' the Depart- 
ment of State at Washington, I would say the official salary of a foreign 
consul can not be taxed. 

Respectfully submitted. T. W. Bicicett. 

Attorney-General. 



FEES FOR APPOINTMENT OF DIRECTORS AND TRUSTEES OF 
STATE INSTITUTIONS. 

March 17, 190l>. 

Col. Alex. J. Feild, Private Secretary to Governor. Raleigh, N. C. 

Dear Sie: — I am in receipt of your inquiry desiring to know whether 
under sections 2737 and 5192 of The Revisal of 1905, fees should be 
charged for issuing commissions to parties appointed directors or trus- 
tees of State institutions. 

That part of section 2737 pertinent to your question reads: "For the 
commission of a judge, solicitor. Senator in Congress, Representative 
in Congress, notary public, or a place of profit, two dollars and fifty 
cents each." 

That part of section 5192 pertinent to the question reads: "For the 
Great Seal of the State on any commission, one dollar, except magis- 
trates' commissions, which shall be without fee. ♦ « • Seals affixed 
for the use of any county or the State, or used on commissions of officers 
of the militia, justices of the peace, or any other public officer, not 
having a salary, shall be exempt from taxation." 

First, looking at the matter broadly, having in view the purposes of 
charging these fees, considering the character of these appointments, 
I am strongly of the opinion that it was never the intention of the 
Legislature to place any tax upon citizens appointed to these positions. 
These places are essentially places of trust, and not of profit. Men are 
appointed to them because of their wisdom, integrit}', and public spirit. 
The faithful performance of duty involves a heavy sacrifice, and I can 
not believe the General Assembly intended to discount the honor con- 
ferred on citizens appointed to one of these places by charging him a 
fee for his commission. 

In the second place, I am clearly of the opinion that these offices are 
not places of profit, and have no salaries attached to them within the 
meaning of the statutes quoted. Certainly they are not places of profit. 



1911. J Document 'No. 6. 133 

Some of these men get nothing, ^oine expenses, some mileage and a 
per diem in lieu of the expenses, and a few, like members of the State 
Hospital Commission, expenses and a small per diem. 

But this allowance is not a salary within the meaning of the statute. 
This view is supported not only bj- the reason of the thing, and the 
spirit governing the appointment of these men and their acceptance 
of these places, but is sustained by adhering to the most rigid principles 
of statutory construction. 

It is a fundamental principle in construing statutes that "where words 
of a particular description in a statute are followed by general words 
that are not so specific and limited, the general words are to be con- 
strued as applicable to persons or things or cases of like kind to those 
designated by the particular words." This i- known as the rule or 
doctrine ejusdem generis. 

See Sunderland on Statutory Construction, Vol. 2, p. 814. 

Xow, let's apply these principles to the statute under consideration. 
It says: "For the commission of a jiidge, solicitor. Senator in Congress, 
Kejiresentative in Congress, notary public, or a place of profit," there- 
fore the words "or places of profit" in our statute must refer to places 
similar to those enumerated; similar as to compensation, as to profit, 
and if there is any similarity in the salary of a judge, solicitor, or 
memljer of Congress and the pittance allowed directors and trustees of 
State institutions, the sirailarit.y is of microscopic proportions, invisible 
to the eye and insensible to the touch. 

For these reasons I am of the opinion that no fee for commissions or 
for seal should be collected from parties appointed to these positions 
of trust. 

Respectfully submitted, T. VV. Bickett, 

Attorney-General. 



XOTART PUBLIC— WHERE OATH IS TAKEN— WHERE DUTIES 
MAT BE DISCHARGED. 

March 27, 1909. 

Hex. .Alkx. J. Feild, Private Secretary, Rahigh, y. C. 

Dear Sir: — Your favor of the 26th requesting my opinion whether a 
notary public for one county can qualify by taking oath in any other 
county than the one for which he was appointed, and also whether a 
notary public, when he has once qualified, can discharge the duties of 
his ofTue in any county in the State, or whether he has to qualify by 
taking the oath before the Clerk of the Court in every county in which 
he wishes to act, has just been received. 

I do not think a notary public appointed in one county can qualify 
by taking oath in any other county than the one for which he was 
appointed. Section 2347 of The Revisal says: "The Governor may, 



1;14 Document No. 6. [Session 

from time to time, at his discretion, appoint one or more fit persons in 
every count}- to act as notaries public, wlio shall hold their office for 
two years from and after the date of their appointment, and on exhibit- 
ing their commission to the Clerk of the Superior Court of the county 
in which they are to act, shall be duly qualified by taking before said 
clerk an oath of office and the oaths prescribed for officers." For a 
number of years the section quoted above was the law as to "the county 
in which they are to act," and taken alone is clearly to the efTect that 
the jurisdiction of a notary public is not beyond the limits of the county 
for which he is appointed, but in 1801 the Legislature passed the fol- 
lowing statute: "Notaries public shall have full power and authority 
to perform the functions of their office in any and all counties of the 
State, and full faith and credit shall be given to any of their official 
acts wheresoever the same shall be made and done." 
Eevisal, sec. 2351. 

This section, together with section 2347, is brought forward in The 
Kevisal, and consequently the two must be considered together. Until 
the law contained in section 2351 was passed in 1891, the authority of 
a notary public did not extend beyond his county limits, and he was 
a notary public in and for only the county named in his commission. 
The only change produced by the act of 1891, section 2351 of The Ke- 
visal, was as to the limits of the various notaries, extending them from 
the county for which they were appointed to the entire State. 

They are still to qualify in the same way "before the Clerk of the 
Superior Court of the county," etc. The word "county" is singular, 
not plural, and refers to only the one county for which they were 
appointed. 

Section 2351 says they may "act" (perform the duties of their office) 
all over the State, but does not say they shall be qualified or may qualify 
"in any and all counties of the State." 

Where a notarj- has taken "an oath of office before the clerk," he is 
qualified "to perform the functions of his office in any and all coun- 
ties of the State." 

My opinion is that a notary public can not qualify by taking oatli in 
any other county than the one for which he was appointed, but tliat 
when he does qualify in the county for which he was appointed, then he 
has authority to perform the functions of his ofl'ice in any and all coun- 
ties of the State. 

This opinion is not in conflict with the one rendered February 26, 
1908 (p. 120, Attorney-General's Report for 1907-08) by the Assistant 
Attorney-General. In that case the notary wanted a commission foi a 
different county and was advised that it would take a new commission 
in order for him to quality in the different county. 

Re-^pectfully submitted. T. VV. Bickett. 

Attorney-General . 

Bv G. L. .Tones. Lau^ Clerk. 



Ud].] Document No. 6. 135 

NOTARY PUBLIC— NOT COUNTY OFFICER. 

May 10, 1910. 
Col. Alex. .J. Feild, I'livale Hecrelaiy, Raleigli, N. C. 

Dear Sib: — I liave the honor to acknowledge receipt of your favor 
of yesterday, enclosing copy of the form of the commission to notaries 
[lublie which your department uses. 

You wish to know if a gentleman whose legal residence is in one 
ciiunty but who wishes to discharge the duties of notary public in 
anotlier county may be appointed notary public for the county in 
which he wishes to discharge his duties. I think this can be done. 
Under the present statute a notary public is an officer who can per- 
form his duties all over the State, and for that reason is not a county 
officer. It is my opinion that you can appoint a citizen of the State 
notary public for any county. 

You wish to know further if a part}' appointed notary public for 
the use and convenience of the North Carolina Geological and Eco- 
nomic Survey can be appointed without the fee being required of that 
department. It being a department of State, I do not think it would 
be necessary for you to collect the fee. 

Very truly yours, T. W. Bickett. 

,. „ , ^ , ,. . Attorney-General. 

Hv G. L. Jones. Laie Clerk. •' 



136 Document No. 6. [Session 



OPINIONS TO DEPARTMENT OF SECRETARY OF STATE. 



EMPLOYMENT OF DEPARTMENTAL CLERKS TO ENROLL , 
BILLS. 

February 10, 1909. 1 

Hon. J. Brya.n Grimes, Secretary of Utate. Ualeigh, _Y. r. ' 

Deab Sib: — I am in receipt of j-ours of the 9th inquiring whether or 
not the last paragraph in section 1, chapter 830, Public Laws 1907, 
makes it unlawful for you to employ typewriters now in the service nf 
the State to do copying in the Enrolling Office in the evening after 
ollice hours or at night. 

It appears that this copying in the Enrolling Office is in im way 
connected with the regular work of the department clerks. In my 
opinion it is entirely lawful for you to employ such typewriters to do 
work not connected with their departments after office hoiirs. 

Section 1, chapter 830, of the Public Laws of 1907, is as follows: 
"That all fees, from whatsoever source, which may hereafter be collected 
by any of the employees hereinafter named under existing statutes or 
laws which may be hereafter enacted shall accrue to the State, and 
shall be paid into the State Treasury, and an itemized statement of 
said fees or fund shall be kept, which statement shall be rendered each 
month and the money paid shall be covered into the general fund. And 
no employee named herein shall receive any compensation except as 
hereinafter provided by way of fees or special appropriation or from 
any departmental fund." 

The purpose and the only purpose of this section is to prevent any 
fee of any nature whatsoever from being paid to any employee of a 
department, to prevent any employee from receiving additional com- 
pensation by way of special appropriation from any departmental fund, 
and to secure the payment of all fees to the State Treasurer. 

The work in the Enrolling Office is done at so much )ier copy sheet, 
and is especially provided foi- by sections l'731 and 4422 of The Revisal 
of 1905. 

It is nowhere contemplated tlial this work, or any part of it, .-liall 
be done by the regular force employed in the departments, and if 
employees, after their regular work is done, and after office hours, are 
willing to do independent work at so much per copy sheet, there can be 
no possible objection to their employment. Indeed, their training and 
experience in doing work of a cognate character would, in a great many 
cases, make tliem the most competent help the State can get. 

Respectfully submitted, T. W. Bickett. 

Attorn'ii-nruprdl. 



i<)ll.l Document N"o. 6. 131 



PRESIDENT PRO TEM. OF SENATE— NOT REQUIRED TO BE 
OVER THIRTY YEARS OF AGE. 

February 20, 1909. 

Ho.N. J. Bbyan Grimks, iSccretary of State, Raleigh, .V. C. 

Dear Sir: — You submit the question as to whether or not a Senator 
under thirty years of age is eligible to the office of Speaker Pro Tempore 
of the Senate. 

Tlie Constitution, Article II, section 20, provides: "The Senate shall 
choose its other officers, and also a Speaker Pro Tempore in the absence 
of the Lieutenant Governor, or when he shall e.\ercise the office of 
Governor."' 

Sccti.m 2.'! provides: "■All bills and resolutions of a legislative 
nature shall be read three times in each house before they pass into 
laws, and sliall be signed by the presiding officers of both houses." 

Article III, section 2, provides that no person shall be eligible as 
Governor unless he shall have attained the age of thirty years, and 
section 12 provides that when the Lieutenant Governor shall be unable 
to preside over the Senate, the Senators shall elect one of their own 
number president of tlieir body, and the powers, duties and emoluments 
of the office shall devolve upon him whenever the Lieutenant Governor 
shall for any reason be prevented from discharging the duties of such 
office, as above provided, and he shall continue to act until such dis- 
abilities are removed and until a new Governor or Lieutenant Governor 
shall have been elected and qualified. 

Whenever, during the recess of the General Assembly, it shall be 
necessary for the President »{ the Senate to administer the government, 
the Secretary of State shall convcMP llie Senate, that they may elect 
such President. 

It is my opinion that, by virtue of these provisions of the Constitu- 
tion, any Senator is eligible to the office of Speaker Pro Tempore, and 
that bills signed by him will be as valid as those signed by the Lieu- 
tenant Governor. 

I do not think that the possibility that sucli Speaker may some day 
be called upon to exercise the office of Governor or Lieutenant Governor, 
in any way disqualifies him to act as Speaker Pro Tem. Indeed, it is 
by no means certain, under section 12, a Senator, though under thirty 
years of age, would be disqualified to perform the duties of the acting 
Governor. It will be observed that the President of the Senate is never 
made Governor nf)r Lieutenant Governor, but there simply devolves 
upon him the duty to act as Governor until a new Governor or Lieu- 
tenant Governor shall be elected and qualified. 

Furthermore, if for any reason the President of the Senate should be 
disqualified to act as Governor, then the Senate can be called into extra 



K^8 Document No. fi. [Session 

session by the Secretary of State and it would proceed to elect a Prcsi- 
ilenl of the Senate over thirty years of age, if section 2 of Article III 
applied to the President of the Senate acting as Governor. 

Very truly yours, T. W. Bickett, 

Al torney-Geneia I . 



DOMESTICATION OF COKPORATIONS OF LIKE NAMES. 

March 17, IDO'J.- 
Hon. J. Bryan Grijiks, Secretary of Ulate, lialeigh, .V. C. 

Dear Sir: — I am in receipt of yours enclosing application of the 
Govven Chemical Company to be allowed to domesticate in this State 
under the provisions of section 1194 of The Revisal of 1905, also copy 
of articles of incorporation and protest of the Gowan Jledical Company. 

I have carefully considered the matter, and in my opinion you should 
grant the application of the Gowen Chemical Company. 

The latest case upon this subject, and the most important, is that of 
Howe Scale Company v. Wyckoff, Scamans and others, 198 U. S., 140. 
In this case Chief Justice Fuller, in reviewing the decisions, says: "We 
hold that in the absence of contract, fraud or estoppel, any man may use 
his own name in all legitimate ways and .ns the whole or a part of a 
corporate name." 

The protest filed by the Gowan Medical Company against the Gowen 
Chemical Company is based upon an alleged intent upon the part of tl]e 
Chemical Company to defraud by pirating upon the name of the Gowan 
Medical Company. This question of fraud is not a departmental one, 
but a judicial question, that would have to be investigated by the 
courts. 

While the general rule is as above stated by Chief Justice Fuller, that 
rule is subject to the exception that a party can not use his own name 
for the purpose of defrauding another, but that purpose is a matter 
which must always be determined by the courts. 

'Ihe proper course, therefore, for the protesting companj- to pursue 
is to file a bill in a court of equity against the Chemical Company, 
where all the facts can be investigated and justice be done accordingly. 

I return all papers herewith. 

Respectfully submitted, T. W. Bickett, 

Attorney-General. 



1911.] Document No. fi. 139 

AS TO LEGALITY OF CERTAIN BILL-JOURNAL CAN NOT 
CONTRADICT ENROLLED BILL. 

March 19, 1909. 

Ho.\. J. Bkyan Grimes, Secretary of State, Raleigh, N. C. 

Dear Sib: — I am in receipt of your letter of recent date desiring me 
to give you my opinion as to whether or not a certain bill is law and 
should be delivered by you to the public |)rinter for publication among 
the Laws of 1909. 

The facts appear to be as follows: Senate Bill 1129 received its first 
reading in the Senate February 22d, and was referred to the Committee 
on Insurance. It was reported favorably February 27th, and passed 
its second and third readings in the Senate March 5th. It was enrolled 
and ratified in the Senate March 9th. 

The House record is: Senate Bill 1129, House Bill 2023, passed its 
first reading March Oth and put on calendar. Passed its second and 
third readings March 8th. "Vote by which bill passed third reading 
is reconsidered and bill placed on calendar March 8th." • Tabled Marc-h 
9th. Ratified March 9th. 

A case upon all fours with this has been decided by our Supreme Court 
in Carr v. Coke, 116 N. C, 223. In that case it appeared from the 
allegations in the complaint, which were taken to be true, that the 
Journals of both houses of the Legislature showed that the bill was not 
read three times in either house. That the .Journal of the Senate 
showed that it was never read before that body, and never passed any 
reading in it. The Journal of the House further showed that it was 
introduced in that body and referred to a committee. The said com- 
mittee reported it back to the House with an amendment, and is silent 
as to its passage. The bill was laid on the table on its second reading 
in that body, on the 12th day of March, 1895. That the bill was marked 
and stamped '"Tabled 12th day of March, A. D. 1895." The bill, how- 
ever, was diily enrolled and signed by the Speaker of the House and 
President of the Senate, and deposited with the Secretary of State. 
Upon these facts the court held that it could not go behind such ratifi- 
cation to inquire whether the bill was fraudulently or erroneously 
enrolled before it had been passed after the requisite readings by each 
house. This case was cited with approval in the case of Wilson v. Mark- 
ley. 133 N. C, (ilfi. In this case Justice Connor, speaking for the couit, 
said: "These authorities would seem to establish the law in this State 
that the court has no power to examine {he Journals and they are not 
competent to be received in evidence to show the passage of an act or to 
contradict the certificate of the presiding officers that an act had been 
duly read three times and passed eacli house of the General Assembly. 
* * * The journals of Parliament are not records and can not weaken 
or control ;i statute which is a record nn<l to Ix- tried onlv bv itself. 



1 



140 Document No. 6. [Session 

The law in consonance with this doctrine is strongly and clearly stated 
by Chief Justice Beasley in Panyhorn v. Young, 32 N. J. L., 29: 'When 
an act lias been passed by the Legislature and signed by the speaker of 
each house, approved by the Governor, as authenticated by his signature, 
and filed in the office of the Secretary of State, an exemplification of it 
under the great seal is conclusive evidence of its existence and its con- 
tents. It is not competent for the court to go behind this attestation 
or to admit evidence to show that the law actually voted on and passed 
and approved by the Governor was variant from that filed in the office 
of the Secretary of State. * * * In the present state of the law I 
am satisfied that an attempt to investigate the manner in which laws 
have been enacted by our legislative bodies would be attended by far 
greater evils than those we should be likely to remedy. How shall we 
proceed, and when shall we stop? It is said, "Have recourse to the 
■journals, which certainly are required to be eorreetlj' kept and for some 
purposes evidence." The answer is: "We have painful evidence before 
us that they are far more likely to be erroneous than the enrolled 
bills." ■ " 

These principles have been approved by the Supreme Court of the 
United States in the ease of Lyon v. Woods, 153 U. S., 662, where Chief 
Justice Fuller, speftking for the court, says: "In Field v. Clark, 143 
U. S., 649, it was held bj' this court upon grave consideration that the 
signing by the Speaker of the House of Representatives, and by the 
President of the Senate, in open session, of an enrolled bill, is an official 
attestation of such bill as one that has passed Congress, and that when 
the bill thus attested receives the approval of the President, and is de- 
posited in the Department of State according to law, its authentication 
as a bill that has passed Congress is complete and unimpeachable." 

Upon the facts stated, and under these authorities, I feel it my duty 
to advise you that the bill under consideration should be delivered to the 
public printer to be incorporated in the Laws of 1909. 

Respectfully submitted, T. W. Bickett. 

Attorney-General. 



OPTOMETBT— CONFEDERATE VETERAN PEDDLING SPEC- 
TACLES NOT ENGAGED IN PRACTICE OF. 

April 8, 1909. 

Hox. J. Bkyan Grimes, Secretary of State, Raleigh. X. C. 

Dear Sir: — Your letter enclosing letter from * * *^ ;,iid also 
copy of the Optometry Act duly received. 

The first section of the act provides: "The practice of optometry is 
hereby defined to be the employment of any means other than the use 
of drugs, medicines or surgery for the measurement of the powers of 
vision, and the adaptation of lenses for the aid thereof." 



1911.] Document No. 6. 141 

I do not hesitate to say that, in my opinion, the Confederate veteran 
who peddles "specs" is not engaged in the practice of optometry. The 
fact is, however ready and apt he may have been in falling into a line 
of battle and drawing a bead on the enemy a mile away, I am sure 
that "optometry" has never cniiie within his mental range. 

Very respectfully, T. W. Bickett, 

Altorncy-Gcneral. 



GRANT— WHETHER PROPER TO ISSUE. 

May 2, 1909. 
Ho.v. J. Brya.v Grimes, Secretary of State, Raleigh, X. C. 

Dear Sir: — -I have the honor to acknowledge the receipt of your letter 
of the 15th asking my opinion as to issuing a grant to one ♦ ♦ ♦ 
in Graham County, and in answer thereto I beg to say: 

The facts as I understand them are as follows: In January, 1S74, 
* * * paid » » ♦_ Register of Deeds of Graham County, thirty- 
five dollars in full payment for entrj- No. 08, containing 280 acres. This 
land has been surveyed under a warrant of date September 24, 18. . . 
The survey and plot were made on December 18, 1873, and showed the 
entry to contain 291 acres. This entry embraced Xo. 2247 for fifty 
acres. 

Section 1729 of The Revisal provides that "The Secretary, on appli- 
cation of the claimants, shall make out grants for all surveys returned 
to his office, etc." 

Section 1729 provides that if the Secretary of State shall have reason 
to believe that the land for which a grant is sought has already been 
granted, and does not belong to the State, he shall not issue grant for 
the same, etc. 

In the case under consideration, part of the land embraced in the 
boundary of tlie entry is under a grant already issued. That being so, 
I think you should except it from the grant. You will notice that that 
was done under a grant in the case of McCorinick v. Monroe, 46 N. C, 
13, where there was inserted in the grant the following; "Including 250 
acres previously granted, which is excepted in this grant." 

In regard to the calls and lines of the plot attached to the survey, it 
is my opinion that you should go by the calls as presented to you by 
the county surveyor, and lay it down on the plot. In this case, section 
1739 of The Revi-al docs not apply, as there the correction can be made 
by a new warrant from the entry taker for a new survey, if done within 
six months after the payment of the purchase price. In this case, I 
think section 1738 of The Revisal applies as it has been more than 
thirty-five years since the purchase money was paid. 

On the back of one plot attached there is what seems to have been a 
transfer of the entry to one * * *. signed by * * *. and wit- 



142 DocujiEKT No. 6. [Session 

nessed by the entry taker, marked "Mistake," with tlie name of the 
enterer almost entirely erased. I do not think this would make it 
necessary for you to hold up the grant to * * *. The law says, 
section 1729 of The Revisal: "Upon certificate from the entry taker 
that the claimant has assigned his interest under the entry, a grant 
shall be issued in the name of the assignee." 

This is not a certificate, but is what purports to be a transfer, wit- 
nessed and underscored by the entry taker. 

It is true that • » » paid thirty-five dollars to the register of 
deeds, which was at that time the purchase price for 291 acres, and 
under this grant he can only get 241 acres; but since part of the trait 
has been heretofore granted, and j'ou have notice of it, and for that 
reason can not grant it again, I am of the opinion, since the amount 
he paid to the register of deeds pays for the then purchase price of 
241 acres, the law with regard to payment has been complied with. 

For the reasons above stated I am of the opinion that you should 
issue to * * * grant for the tract covered by the certificate, except- 
ing therefrom the part heretofore granted. 

Very truly yours, T. W. Bickett. 

Attorney-Generat. 

Bv G. L. Jones, Laic Clerk. 



LAJfDS ENTEKED— PRICE FOR— MARRIED WOMAN MAY 
ENTER. 

June 14, 1909. 

Hon. J. Bryan Grimes, Secretary of State, Raleigh, N. C. 

Dear Sir: — Replying to yours enclosing letter from * * *, Regis- 
ter of Deeds of Dare County, I beg to advise that, in my opinion, lands 
tliat were entered prior to the enactment of chapter 447 of the Laws of 
1909 do not come within the provisions of that chapter with reference 
to the payment of $1.50. However, as section 1733 of The Revisal, which 
was in force at the time the lands were entered, provides that tlie Secre- 
tary of State may, in his discretion, charge a greater sum, . that is, 
than fifty cents per acre, I assume that your oflSce, after the enactment 
of the law of 1909, would not accept less than $1.50 per acre, unless 
clearl.y convinced that that much can not be obtained. 

In regard to Junior entries I beg to advise that, in my opinion, these 
entries would become effective in the order in which thej' were made, 
after the expiration of the senior entry, and it would be the duty of the 
register to entertain them in accordance with the rule of priority. 

A married woman can enter land. The Code says that "Any citizen 
of this State, and all persons who shall have eorae into the State with 
the bona fide intent of becoming residents and citizens thereof, shall 



1011.] Document No. 6. 14;J 

have the right to enter vacant lands." I think a woman is clearly 
embraced by these provisions of the statute. 

Very truly yours, T. W. BiCKETT, 

Attorney-General. 



CHARTER— WHETHEE ISSUED BY INSURANCE COaOIlS- 
SIONER OR SECRETARY OF STATE. 

January 5, 1910. 

Ho.\. J. Bbyan Gkimes, Secretary of iStatc, Ralciyh, .Y. C. 

Dear Sir: — Yours enclosing certificate for charter received. You 
wish to know my opinion as to whether you should issue charter upon 
the certificate enclosed, or whether by its terms it proposes to be a 
fraternal order doing insurance business and should be under the super- 
vision of the Insurance Department. From a careful reading of the 
certificate it is my opinion that if incorporated as It now stands it 
would come under the law of fraternal order insurance and should be 
subject to the supervision of the Insurance Commissioner. 

Section 4G78 of The Revisal defines what an insurance Company is. 
It "includes all corporations, associations, partnerships or individuals 
engaged as principals in thfe business of insurance." 

Section 4773 of The Kevisal defines life insurance companies as fol- 
lows: "All corporations, associations, partnerships or individuals doing 
business in this State, under any charter, compact, agreement or statute 
of this or any other State, involving the payment of money or other 
thing of value to families or representatives of policies and certificate 
holders or members, conditioned upon the continuance or cessation of 
human life, or involving an insurance, guaranty, contract or pledge for 
the payment of endowments or annuities, or who shall employ agents to 
solicit business, shall be deemed to be life insurance companies, shall 
in all respect be subject to the laws herein made and provided for the 
government of life insurance companies, and shall not make any such 
insurance, guaranty, contract or pledge in tliis State with any citizen, 
or resident thereof, which does not distinctly state the amount of benefits 
payable, the manner of payment and the consideration thereof." 

By section 479.5 of The Revisal, as amended by chapter 93G, Acts 
1907, the Legislature declares what shall constitute fraternal orders. 
That part of the section that it is necessary to quote reads as follows: 
"Every incorporated association, order or society doing business in this 
State under the lodge system, with ritualistic form of work and repre- 
sentative form of government, for the purpose of making provision for 
the payment of benefits in case as the result of disease, accident or old 
age, formed and organized for the sole benefit of its members and their 
beneficiaries, and not for profit, is hereby declared to be a 'fraternal 
beneficiary order, society or association': Provided, that societies and 



144: Document No. 6. [Session 

orders which do not make insurance contracts or collect dues or assess- 
ments therefor, but simply pay burial or other benefits out of the treas- 
ury of their order, and use their funds for the purpose of building homes 
or asylums for the purpose of caring for and educating orphan children 
and aged and infirm people in this State, shall not be considered as 'fra- 
ternal orders' under this section." 

As I understand it, the parties wishing the charter contend that the 
proviso of the section last quoted takes their proposed charter out of 
the operation of the insurance law relative to fraternal orders. In that 
contention I am forced to take a different view. By comparing the Ian-, 
guage of the statute with that of the certificate I think my views will 
be sustained. The statute says: "Provided, that societies and orders 
which do not make insurance contracts or collect dues or assessments 
therefor, but siinpty pai/ burial or other benefits out of the treasury of 
their orders, and use their funds for the purpose of building homes or 
asylums fur the purpose of caring for and educating orphan children 
and aged and infirm people in this vState, shall not be considered as 'fra- 
ternal orders' under this section." 

Section C of the certificate says: "To collect dues, fees and assess- 
ments for its, members and to pay out of its treasury burial and other 
benefits to the families or representatives of deceased members and to 
carry funeral benefit insurance on tlie lives of its members and for their 
benefit in fttncral benefit ,<iocieties and companies doing business in the 
United States." 

The certificate quotes partly from the statute, but that does not mean 
that it will necessarily stay within the proviso wlicn the rest of the 
cerificate clearly implies that it has more and broader powers. The 
truth is, the expenses, etc., of all corporations of the kind are paid out 
of the treasury of the company. To my mind the statement in the 
certificate of the words "to pay out of its treasury," etc., does nnt take 
it from within the law governing fraternal orders, especially when by a 
reading of the entire certificate a contrary idea seems to prevail. 
Eespectfiilly submitted. T. W. Bickett. 

By G. L. JoxES. Latr Clerk. Attorney-General. 



GRANT— WHETHER TO ISSUE— WHEN PAID FOR. 

January 11, 1010. 
Hon. J. Bryan Grimes, Secretary of State, lialeigh. /V. C. 

Dear Sir: — I am in receipt of yours of recent date enclosing papers 
including warrant of surveys, plats, etc., for a ecrtain tract of land in 
Onslow County, asking my opinion as to whether you should issue grant. 

It seems that tlie entry was made on December 30, 190S, warrant of 



litll.J i)ocu^[E^T No. u. 145 

survey issued on December 29, 1909, and tluit tlie papers, togetlior with 
check to pay for the land was received by you on January 3, 1910. 

It seems to be rather a hard case, but upon looking into the matter 
I am clearly of the opinion that grant should not issue. 

Section 1731 of The Revisal provides as follows: "All entries of land 
shall, in every event, be paid for within one year from the date of 
entry unless a protest be filed to the entry, in which event they shall 
be paid for within twelve months after final judgment on the protest, 
and all entries of land not thus paid for shall become null and void and 
may be entered by any other person." 

llie courts have construed the law that unless the statute is complied 
with and the purchase money has been paid within one year from date, 
that the entry is null and void, and any other party may enter and 
receive grants for the .same. 

In discussing it, Avery, Judge, in Gilchrist v. Middleton, 107 N. C, 
663, uses tlje following language: "Where an enterer allows his entry 
to lapse before taking out his grants, the entry becomes null and any 
grant founded upon it is also void on its face, and even without a 
direct proceeding to impeach it, will be treated by the courts as inop- 
erative and insufficient to divest title out of the State, because it is 
apparent on inspection that it was issued without authority of law 
when the efficacy of the entry was gone by the efflux of time." 
See :ilso Wilson v. Land Co., 77 N. C. 457. 
Bn/nn v. Dobson, 38 K C, 138. 

Krom the above I am of the opinion that the party desiring the 
grant, thriiti<:li his laches has allowed the entry to run out, and that 
there is no authority of law for you to issue a grant on the entry. 
Very truly yours, T. W. Bickett, 

,1 ttorney-General. 
Bv G. L. Jones, Law Cleric. 



CORPORATION TO CONFER DEGREES— CERTIFICATE NOT 
ISSUED TO. 

September 2, 1910. 

Ho.N. J. Bryan Grimks, Secretary of State. Ualeiyh. .V. C. 

IJeab Sib: — Replying to your inquiry in re application for incorpo- 
ration of the Industrial Union of America, West Indies and Canada 
Company, I beg to advise that, in my opinion, you would have no right 
to issue a certificate of incorporation containing the powers proposed 
in this application. 

It appears that the proposed company is without capital, and any one 
who may have a good character may become a member nf the corpo- 

10 



14(i Document No. 6. [Session 

ration. It does not appear that the company has or controls any prop- 
erty whatever or has any teaching force, and j'et it seeks to be clothed 
with the power of conferring the degrees S.T.D., Ph.D., D.D.S., M.D., 
Litt.D., L.H.D., and S.F. upon any one who may attend any school that 
it may establish. 

The general law does not confer upon a corpurati^n organized under 
it power to confer degrees, and the rule is that colleges and universities 
have no power to confer or grant diplomas, unless the power is expressly 
given by legislative enactment or plainly implied. 

If a college or university has no such power, certainly an association^jf 
persons that does not pretend to have any educational equipment ought 
not to be allowed to confer the degrees, for instance, of Doctor of Medi- 
cine, Dentistry, etc., or, for that matter, any other scholastic degrees. 

In the case of Touynsend v. Gray, 62 Vt., 373, the court says: "No 
express power to confer degrees can be found in the statute under which 
this medical college was organized. It would hardly do to say that 
literary or scientific institutions have such power upon the theory that, 
without it, they can not answer the ends of their creation. The power 
to confer degrees not being conferred e.xplicith' by the statute, does not 
exist at all." 

To the same effect is 

rcojile V. Genera College, 5 Wend. |X. Y.), 211. 
A Medical College Case, 2 Whar. (Pa.), 445. 

1 conclude, therefore, that you ought not to issue the certificate of 
incorporation containing any such powers. 

Respectfully submitted, T. W. Bickett, 

Attorney-General. 



DOME STIC ATIOIf OF LUMBER COMPANY. 

September 3, 1910. 
Hon. J. Brvan Grimes, Secretary of titaie, Raleigh, y. C. 

Dear Sir: — Replying to your inquiry i?i re application of Norwood 
Lumber Company to be allowed to domesticate, I beg to advise: 

My predecessor, through Mr. Clement, Assistant Attorney-General, 
made a ruling upon the precise question presented, on December 10, 
1907, which was reported in his last biennial report, on p. 127. I 
concur in the conclusions reached by him, and inasmuch as the General 
Assembly, with this ruling before it, made no change in the statute, 
it is presumed that the opinion given by Mr. Clement met with legis- 
lative approval. 

In addition to what he says, much inconvenience might arise and grave 
injustice be done should a contrary rule obtain; for example, the Royal 



llill.J Document No. 6. 147 

Insurance Company does business all over the world. It has been char- 
tered for many years, and its name is familiar in insurance circles in 
every civilized country. Now suppose, before this company applied to 
be domesticated in North Carolina, some North Carolina company had 
been incorporatea under the name of the Royal Insurance Company. 
Manifestly it wuuld be unjust and against public polic}' to exclude the 
Koyal because a North Carolina company had a similar name. 

Our citizens must be expected to exercise some of the prudence of 
the '"children of this generation." In this State there are many men 
of exactly the same name. When we deal with them we must know our 
man or take the consequences. The difficulty might be to some extent 
obviated fey requiring the applicant to domesticate as the Norwood Lum- 
ber Company of State, the State of its domicil. 

In this way you can keep your records straight, and our citizens 
could, upon inquiry, always find out with what company they were 
dealing. 

Respectfully submitted, T. W. Bickett, 

Attorney-Geiieral. 



GBANT— TO WHOM ISSUED. 

September 10, 1910. 
Ho.N. J. Bryan Grimes, Secretait/ of Htatc, Ralciyh. N. C. 

Dear Sir: — I am just in receipt of yours of the 9th asking my 
opinion upon the following state of facts: 

A enters a piece of land on January 1, 1910, and secures a warrant 
and has a survey made for same. B enters same piece of land in March, 
1910. and has survey made of same, applies for and secures grant for 
the land in July, 1910. A applies for a grant in September, 1910. 
You wish to know if grant should be issued to A if all his papers are 
regular. It is my opinion that it should. 

When a party enters lands he has twelve months within which to pay 
the purchase price and take out the grant, after which time the entry 
becomes void. 

.Section 1731 of The Revisal. 

Section 1710 provides: "Whenever an entry of land shall be made in 
an entry taker's olTice, and the enterer shall fail to have the land sur- 
veyed, and pay the price for the same, within the time limited by law, 
any person who may have made a subsequent entry for the same land 
may have the same survej-ed and pay the price and have the grant." 

B having taken out his entry and secured the grant for same within 
the time which A had to secure his grant, would not in any way 
prejudice the rights of A if he took advantage of the time provided by 
law, which it seems that he has done in this instance. 



148 Document No. 6. [Session 

A had a year from the time of laying his entry within which to per- 
fect his title, and I do not think an interference on the part of B can 
defeat A of his rights. 

"The well settled rule is that an entry of land creates an inchoate 
equity in it, which, upon the payment of the prescribed amount of pur- 
chase money to the State, within the time limited by law, will entitle 
the enterer to a grant, and where a junior enterer has, in the meantime, 
with actual or constructive notice of the old entry, procured a grant for 
the same land, the latter may be declared a trustee for the former." 

Gilchrist v. Middleton, 107 N. C, 678, and cases cited. 

Very truly yours, T. W. Bickett, 

Attorney-General. 
By G. L. Jones, Law Clerk. 



NEW PRECINCT DOES NOT REQUIRE NEW REGISTRATION. 

September 20, 1910. 
Hon. J. Bryak Grimes, Hecretary of State, llaleigh. N. C. 

Dear Sir: — Replying to your letter of this date, from * * *, I 
beg to advise: 

There seems to be no provision made in the statute for a new registra- 
tion when a new precinct is created. The statute authorizes no one to 
order a new registration in a new precinct. 

In the absence of any express statutory authority, I think it would 
be a compliance with the law for the board of elections to order the 
registrar in the old precinct to certify to the registrar in the new pre- 
cinct the names of the parties who reside in the new precinct but who 
are registered in the old book, and to advise him further that he had 
stricken the names of said parties from his book and direct the new 
registrar to enter said names in the registration book for the new 
precinct. 

Of course, all parties who have moved into the precinct from any other 
township or county, and all parties who have come of age since the last 
election, will have to register in the precinct in which they reside. 
Very truly yours, T. W. Bickett, 

Attorney-General. 



1911.] DocuMEAT ISTo. 6. 149 

FORi;iGi\ CORPOEATIOK— WHEX LICENSED TO DO BUSINESS 
IN THE STATE. 

April 27, 1909. 
Ml!. \V. S. Wilson, Corporation Clerk, Raleigh, N. G. 

Dear Sir: — Replying tu your request for a constructiou of chapter 
502 of the Public Laws of 1909, and especially wilh reference to section 
4805 of The Revisal of 1905, I beg to advise: 

1. That when a foreign corporation desires simply to sell its own 
stock, with no guaranty features, nor building and loan characteristics, 
and none of the features embraced by section 4805 ; when said corpora- 
tion complies with section 2 of the act it should be granted a license 
b)' the Secretary of State. An example of this would be for the Penn- 
sylvania Railroad Company to send an agent to the State to sell stock 
in that company. 

2. The one hundred thousand dollar paid up cash capital required by 
section 2 must be net monej- as regards the purchasers of the securities 
sold by the companj'. It must not be a liabilit}' as regards any of the 
securities offered, but must be an asset — a cash guaranty of one hun- 
dred thousand dollars, tu protect the obligations of the company, and 
must not be made up out of the money paid by the parties for whose 
protection it is required. 

If the class of securities sold, or the manner of paying for the same 
brings the business within the provisions of section 4805 of The Revisal, 
then before license is granted by the Secretary of State he should require 
the corporation applying for same to furnish a certificate from the In- 
surance Commissioner that said corporation is safe and solvent, and said 
corporation must submit itself to the regulation and supervision of the 
Insurance Department. 

The only effect of the new law is to authorize the Secretary of State 
to issue the license instead of the Insurance Commissioner. 

The other provisions of section 4805 remain in full force, as it was not 
the intention of the Legislature to deprive our citizens of the safeguards 
offered by this section. Any company which is unwilling to make re- 
ports to our departments and submit itself to examination and super- 
vision by the lawfully constituted authorities, thereby confesses that it 
is not worthy of the confidence of our ppo])le, and ought not to be 
allowed to exploit our citizens. 

Respectfully submitted, T. W. Bickett. 

Attorney-General. 



150 Document No. 6. [Session 



OPINIONS TO DEPARTMENT OF STATE TREASURER. 



TAX ON BANK STOCK— WHO LIABLE lOK. 

January 15, 1910; 
Hon. B. R. Lacy, Raleigh, N. C. 

Dear Sir: — Yours enclosing letter from * * *, of Warren County, 
has just been received. He is a stockholder in a bank in * * *. 
The » • ♦ Special School District authorities have charged • » ♦ 
with a tax on his bank stock. He does not live in the school district, 
and wishes to know if he is liable to the tax. I do not think he is, if he 
is a citizen of North Carolina; otherwise, I think he would be. The 
statute, section 33 of the Machinery Act, provides as follows: "The 
residents of this State who are shareholders in any bank, banking asso- 
ciation or savings institution (wliether State or national) shall list 
their respective shares in the county, city or town, precinct or village 
where they reside, for the purpose of county, school or municipal tax- 
ation." 

From the above it is clear that bank stock should be listed in the 
precinct or district where tlie resident of this State lives, and the tax 
should be paid there. 

Very truly yours, T. W. Bickett, 

Attorney-General. 

Bv G. L. Jones, Law Clerk. 



INCOME TAX— ON REVENUE CLERK— NOT LIABLE. 

.January .16, 1909. 
Hon. B. R. Lacy, State Treasurer, Raleigh, N. G. 

Dear Sir: — Replying to j'our letter, in which you ask my opinion as 
to "whether the salary of a clerk in the Revenue Department of the 
United States Government is exempt from the income tax levied by the 
General Assembly," I beg to say: 

In 1902. Attoiney-General Gilmer held that the salaries of the Jus- 
tices of the Supreme Court and Judges of the Superior Courts were 
not liable to the income tax, and his opinion was adopted as the ruling 
of the Supreme Court. 
131 N. C. 692. • 



lyil.J Document No. 6. 151 

In I'uiiitii r. I'tigc, 13;; X. C, 12.j, our Supreme L'ourt held tliat the 
salary of a Federal .ludge cDuld not be taxed by the Legis-lature of 
Xortli Carolina. 

'Ihe question is, then, does a clerk in the Kevenue IJeparliiienl uf the 
Federal Government come within the meaning and piotection of these 
decisions? In my opinion he does. The decisions in both of these cases 
and in the cases in sujjport of the conclusions reached by the court are 
based upon the theory that it is not competent for one government to 
tax any instrumentality of another government, as the power to tax 
involves the power to destroy. 

In Purnell v. Page, supra, the court says: 'these exemptions are not 
special privileges to officials, but are made by reasons of the highest 
public policy. If the State can tax the salaries of Federal otlieers, or 
tlu' Federal Governn;pnt can tax the salaries of State officers, either can 
ilc-lroy the etlicieiicy (jf the operation^ of the other government, sinre 
each government must act through its officers." 

This doctrine linds abundant support in the case of Dobbins c. t'uiiiis. 
i,f Erie County, Ki Peters, 4.')0. 

Ill Judson on Taxation, p. 17, the general doctrine as announced in 
ii I eases already cited is stated, and the author says: "The affairs of 
I he Nati mal Goveinn-.ent are necessarily carried on by agents, and must 
be compensated, and if the State can tax the salaries of such agents 
it would, in effect, give the State a revenue out of the United States, 
and would reduce the compensation fixed by the United States to hehiu 
what it adjudged was reasonable for the service." 

Judge Cooley, in his work on Taxation, p. 130, says: "It follows as 
a necessary and inevitable conclusion that the means or agencies pro- 
V idcd or selected by the Federal Government as necessary ur convenient 
to the exercise of its functions, can not be subjected to tlie taxing 
|iiiwer of the States, since if that could be, a State dissatisfied there- 
with or disposed for any reason to cripple or hamper the operations of 
llie Federal Government, might tax them to an extent that would impair 
their usefulness or even put them out of existence." 

A case directly in point is that of Ulsh v. Parri/ ('oiinlij, 7 Pa. Dis- 
trict Reports, J.SS, where the court declares invalid an act of tin- Legis- 
lature of Pennsylvania taxing the salary of a postal clerk. 

The only authority to the contrary which I have been able to find is 
that of Mcleher r. Boitton, .50 Mass., 73, where the eoiirt hold- that the 
salary of a postal clerk may be taxed by the .State. Tlie opinion is 
based upon the ground that the clerk is not an odieiM of the United 
States Government. 

1 do not think the question as to whether he is an ufficer or an ayeiil 
of the Government is material. The vital question is, is he a necessary 
instrumentality of the Government in carrying on its business? A clerk 
'n a department of the Government is, as the heads of the departments 
aill readily admit, as necessary to the convenient and proper dispatcli 



152 Document No. 6. [Sessiou 

of the business of tlio GlovornniHiil as the olTicei' at the head of tlie 
department. 

Respectfully snhniittecl. T. W. Bickett. 

.1 ttornei/llnieial. 



INHERITANCE TAX— ON PBOPEKTY IN EXCESS OF $2,000. 

January ^l. U)10, 
Hon. B. R. Lacy. ,Sttilr Treasurer, Raleigh, .Y. ('. 

Dear SiB: — I have your favor of the 13th enclosing letter from 
' ' *, in which my opinion is asked upon a certain phase of the 
inheritance tax law. 

Tlie question asked by * * * is, if one inherits personal property 
in excess of $2,000 should the inheritance tax cover tlie entire amount, 
or only that part in excess of $2,000. The law bearing upon the q\irs- 
tion, which is section G of the Revenue Act of 1909, after providing 
that all propertj' which is inlierited shall be subject to an inheritance 
tax, uses the following language: "When the whole amount of said 
legacy or distributive share of personal property shall exceed in value 
$2,000, and all in excess of $2,000, the tax shall be," etc. 

From the language above quoted it is my opinion that it was the 
intention of the Legislature that the inheritance tax should apply only 
to property in excess of $2,000. I am not inadvertent to the opinion 
upon this same question given by Hon. R. D. Gilmer, in which he took 
a contrary view of the matter. There has been a sliglit change in the 
statute since his opinion was rendered, the change being first made by 
the Legislature of 1007. That pint of the Acts of 1905 which we are 
considering reads as follows: "\\ here the whole amount of said legac.v 
or distributive share of personal pr;iperty shall exceed in value .'p2,000 
the tax shall be." etc., omitting the words "and all in excess of $2,000," 
which is in the present statute. By inserting the words mentioned 1 
am of the opinion that it was the intention of the Legislature to make 
the tax apply only to the excess of $2,000. They must have seen that 
by the former statute it w;is possible to make a great discrimination 
between parties who inherited property; because then, if the inheritance 
amounted to $1,900 the beneficiary paid no tax, but if it amounted to 
$2,100 then the beneficiary wiuild have to pay tlie tax on the entire 
$2,100. which would seem to be an unjust discrimination. 

My view is not contrary to the opinion In the Matter of the Estate 
of Benjamin W. Sherwell, deceased, 12.5 X. V., 370. In that case the 
statute was different from the one under consideration. The only pro- 
viso in that case was "provided that an estate which may be valued at 
a less sum than $.500 shall not be subject to such duty or tax." 
Respectfully Nubuiitted. T. W. Bickett. 

AttornctiGeneral. 
Hv G. L. .Tones. Lair Clerl:. 



mil.] DoouMEiNT No. 0. 153 



PKOl'KKTY LISTED FOU lAXATIO.X WHEN IX THE H.VNDS 
OF BECEIVEK. 

t<>biuaiy 24, 19U9. 
Hon. B. K. Lacy. ,Stnlc Tiraxuicr. Halciyli. .V. C. 

Dt.MJ Slli: — Yours of tlie 2:Jd enclosing li'Uer fiinii « « * yi-. 
crived and carefully considered. 

11 appears from the statement of tlie sheriff that * * '' t c)iiij)any 
owns two lumber plants in the county of .Johnston, and did not list any 
of this propertj' for taxation in the year 1908. He made a report to 
the .\uditor for the year 1907 showing a capital stock of ,$46,750, and 
real and [lersonal estate listed in Johnston County at $10,300. It fur- 
ther appears that the said corporation is now in the hands of a re- 
ceiver, appointed by the Federal Court. If the said receivers were 
appointed prior to the first of June, 1908, it was their duty to list the 
pro|ierty for taxation. If tliey were appointed subsequently to the first 
day of June, 1908, then it was the duty of the officers of the corporation 
to list the property and to make a report to the Auditor. 

1 sufri;est that the following method be pursued in the premises: 

l'"ir>-t. that the State Auditor notify the officers of the ♦ * • 
Company to show eau^e why they should not be fined $50 for failure to 
make report to the Auditor as provided by section 38 of the Machinery 
Act. 

Second, and in the meantime, that the Board of Commissioners of 
* * * notify the officers of this corporation to show cause why they 
should not be indicted under section 73 of the Machinery Act for wil- 
fully failing to list the property of the corporation in accordance with 
the law. 

The Board of Commissioners should further ascertain the amount of 
property owned by said corporation in said county on the lir.st day of 
June, 1008, and at once enter the same upon the tax books of the county, 
and unless satisfactory excuse be rendered for failing to list the prop- 
erty, the said corporation should be charged with double taxes upon 
the same a-< provided under section 73. 

Third, that as soon as the amount due can be ascertained, from re- 
ports made to the State .Auditor, if the corporation shall make such 
report after notice from him, or from the action of the Board of County 
Conmiissioners, that an account of the same be made out in the name 
of the county and the State, as their interest may appear, and be filed 
with the receivers appointed by the Federal Court and demand made 
upon said receivers to pay the amount of said taxes. 

The law is universal that the pripperty of a corporation in the hands 
of a receiver does not exempt the property from taxation. It is as much 
bound to sustain its yiroportionatc burden of taxation as any other 
property, and the State and county have priority of lien for such taxes 
over all other liens whatsoever except judicial costs. 



154 Document No. (i. [Session 

If, upon said notice being lileil witli tlie receivers, they express ^ui 
intention to pay the same out of the first funds coming into their 
hands, it will be well to abide their action, but unless they do express 
such intention, this Department should be notified, and through you 1 
will take the matter up with the receivers and, if necessary, apply to the 
Federal Court for an order commanding the said receivers to pny th" 
taxes that may be found due. 

Very respectfully, T. W. BiCKETT, 

Altorney-Genc'il. 



IJfHERITAlVCE TAX— LIABILITY FOB. 

February 27. 1009. 
Ho.N. B. K. Lacv, ,St<it( Tirrisiirei; Haleigh. X. C. 

Deab Sir: — The « » *, Solicitor of the ♦ ♦ • Judicial Dis- 
trict, and * " * having submitted to me a question as to the lia- 
bility of certain parties for the inheritance tax levied by section 6 of the 
IJevenuo -Act, I beg to reply thereto as follows: 

FACTS. 

Ann il. Donnell died in Wilmington, X. C, on the day of 

ilarch, 1908. Her niece, Mrs. Margaret Xelson, of New Bern, N. C, 
on the 20th of March, 190S, qualified as administratrix and took out 
letters of administration. Miss Donnell died intestate. The next of 
kin and distributees of the estate were John K. D. Shepard, now resid- 
ing in Paris, France, and has been for many years; Charles S. Bryan, 
residing in New York City and has been for manj- years, and Mrs. Mar- 
garet D. Nelson, residing in New Bern, N. C. 

The said Shepard is the son of a deceased sister of the intestate, the 
said Mrs. Nelson is a daughter of another sister, the said Bryan is a 
great-nephew of intestate and grandson of a deceased sister, and son 
and only child of a niece of the intestate, and also he is the nephew of 
the administratrix. The administratrix is thus the only distributee 
living in this State. 

• The intestate had never acquired any other residence, except the resi- 
dence of her domieil, staying sometimes in Baltimore, Aiken, South 
Carolina; Asheville, and Wilmington. She was a native of New Bern 
and resided there up to the time of the war between the States; during 
the war, in Raleigh. She seems to have had no domieil, except a dom- 
ieil of origin, which was in New Bern, N. C. She had not been in New 
Bern for many years previous to her death. 

Upon these facts I am of the opinion that these distributees and each 
of them is due the State of North Carolina an inheritance tax of IL.IO 
for each and every hundred dollars they are entitled to receive from the 
estate of Ann Donnell. The right to levy an inheritance tax is univer- 



1911. J Document Xo. 6. 155 

sally recognized, and indeed it is nut denied by these distributees. It 
is urged, however, and with much force and quite an array of authori- 
ties, that these distributees are not liable to an inheritance ta.K on the 
personal property they may receive from the estate of Ann Donnell, 
because tlie situs of the property is and has been in the city of New 
Vork. 

This contention is a plausible one, but, in my opinion, is not sound 
and is contrary to the underlying principles of inheritance taxation and 
against the weight of authority. 

The leading text-book upon the subject is Dos Pasos on Inheritance 
Tax Law, and in section 40 this author says: "There would seem to be 
no question among any of the authorities that the personal property of 
a deceased resident, wherever situated, is liable to the succession tax 
imposed by the State of decedent's domicil.'' 

The American and Knglish Kneyclopedia of Law, Vol. 27, p. 347, says: 
"In the case of a resident decedent leaving personal property without 
the State, it is agreed that such property follows the domicil of the 
owner, and that the succession to the same is taxable in the latter- 
State," and quite an array of authorities is cited to support the text. 

To the same effect is Cooley on Taxation, 2 Ed., p. 56. The North 
Carolina statute is a copy of the Xew York statute, and In re Coming's 
Estate, 23 X. Y. Supp., 2S5, the Surrogate Court of that State construes 
the statute to apply to notes and mortgages owned by a resident of the 
State of Xew York, though the notes and mortgages were deposited 
in the State where the land covered by the mortgage was situated. In 
the opinion the court says: "Mr. Corning was a resident of this State 
at the time of his death. He died possessed of these securities, that is, 
he owned them. The property in question passed by his will to these 
appellants. It is subject to the law which governs the person of its 
owner as well in respect to the disposition of it by act inter vivos as to 
its transmission by last will and testament and by succession upon its 
owner being intestate. This is an established doctrine not only of inter- 
national law, but of the municipal law of this country." 

When we adopted the statute we adopted the construction that had 
been placed upon it by the courts of the State of its origin. 

"It has been held that where Congress and the Legislature of a State 
enacts a statute which is a transcript of an English act that has re- 
ceived a known and settled construction by the courts of that country, 
that construction, at the time of such enactment, is to be deemed as 
accompanying and forming an integral part of the same, and the same 
rule applies as to statutes copied from the statute books of other 
States." 

One of the very latest cases is that of Blackstone v. Miller, 188 U. S., 
189. In that case the decedent was a resident of the State of Illinois. 
He had money on deposit in New York. This money was taxed by the 
inheritance law of Illinois and afterwards the courts of New York State 



156 Document No. 6. [Session] 

held it was liable to tlie succession tax in New York. From this deci- 
sion of the New ^ ork courts there was an appeal to the Supreme Court 
of the United States. In affirming the decision of the courts of New 
York the court writes an exhaustive and interesting opinion, and from 
it the following propositions aie deduced: 

1. The constitutionality of a tax on tlie succession of property has 
been uniformly recognized and is no longer open to question. 

llagoon v. III. Trust and tiarinris Bank, 170 U. S., 283. 

2. Tlie thing taxed is tlie liyht to transmit and not the propertj* 
itself. 

Knoirltou V. Moore. 178 U. S., 41. 
Moore V. Ruckyaher. 184 U. S., .503. 

3. It is within the power of the State to impose such restrictions and 
conditions on the rights of succession as it may see fit to create, whether 
the property to be reduced to possession is tangible or intangible, real 
or personal. 

U. .S'. V. Perkins, 1(13 U. S., ()2.5. 
Clumber t>. Kohlcr. 178 U. S., 115. 

4. The State can tax the transmission of personal property of a resi- 
dent decedent wherever situated or a nonresident decedent where situs 
of the property is in the State. This is the exact point decided in the 
ease itself. 

5. The tax is not rendered unconstitutional because decedent's estate 
may be subject to double taxation. Upon this point the Court says: 
"No doubt this power on the part of two States to tax on different and 
more or less inconsistent principles leads to some hardship. It may be 
regretted also that one and the same State should be seen taxing on 
the one hand according to the fact of power, and on the other hand, at 
the same time, according to the fiction that, in successions after deatli, 
tnoiilia sequuntur personam and domicil governs the whole. But these 
inconsistencies infringe no rule of constitutional law." 

li. Tlie power to tax being admitted, the question is, did the Legis- 
lature intend to tax, and upon this question the Supreme Court of the 
United States will follow the construction of the Supreme Court of the 
taxing State. 

WUUams v. Eggleston, 170 U. S., 311. 

Yazoo and Miss. Valleij Ry. Co. v. Adams, 181 U. S., 580, and 
numerous other cases cited. 

The distributees rely upon several decisions of the courts of North 
Carolina to offset the reasons and authorities above given. The leading 
case in this State, and the one which contains all that is to be said in 



istll.j JJocuiiENT No. 0. • 157 

favor of the contention ot tlie distributees, is the ca&e of Alcuny v. 
Potcell, 55 N. C, 51. In that case Judge Pearson, in a verj' able and 
learned opinion, comes to the conclusion that in taxing the personal 
property of a decedent the situs of tlie property ought to control. In 
the opinion he concedes that this position is against all the English 
authorities, and no American autliorities are cited in support of his 
conclusion. At the time the opinion was written, a comparatively small 
percentage of the property consisted of personalty, the situs of which 
was in other States, and in the opinion the court says: "But in all 
cases the question is treated as one affecting the public revenue." 

At this time, when so much of the property of our citizens is in the 
shape of stocks and bonds which can be easily sent into another State 
and deposited, it seems that to hold that in this way these stocks and 
bonds can escape taxation during the life of the owner or not be subject 
to the succession tax after his death, wotild deprive the State of a vast 
amount of revenue and lighten the burden of taxation where it is least 
needed. 

But the facts in Alvany v. J'oiccll are the very reverse of the facts in 
the case under consideration. There, one domiciled in Canada died 
intestate and without issue, leaving property in this State, and the 
court, upon that state of facts, held that the property was taxable here. 
It does not necessarily follow that the court would have held that the 
transmission of the property was not taxable if the party had died while 
a resident of this State, and the situs of the property had been Canada. 
But the conclusive answer to the authority of Alvany v. Powell and the 
other cases which follow it is that the statute which was construed in 
Alvany v. Powell is entirely difl'erent from the statute now on the books. 
Tlie statute then in force is found in the Revised Code. ch. 99, and reads: 
"Upon the value of all real and personal property which sliall descend 
upon, be devised or bequeathed to, or shall become distributable among 
other persons than lineal descendants," etc. 

The words of this statute do not expressly indicate that the personal 
property of a resident is to be taxed wlierever it may be situated, 
but the question is left open to the application of general principles, 
and in the application of these principles our court held that the inher- 
itance tax could only be collected at the situs of the property. 

Our present revenue law, found in section 6, says: "From and after 
the passage of this act all real and personal property of whatever kind 
and nature which shall pass by will or by the intestate laws of tliis 
State from any persons who may die .seized or possessed of the same 
while a resident of this State * * *, or if the decedent was not a 
resident in this State at the time of his death, such property or any 
part thereof within this State." 

Here the distinction is clearly drawn between the property of the 
resident and the nonresident, and the Legislature makes its purpose 
clear to tax the personal property of the resident wherever it may be 



158 Document No. 6. [Session 

situated, and the personal property of a nonresident situated in this 
State. And it is interesting to observe tliat tliis is exactly the con- 
struction which the New York courts have placed upon the statute of 
which our statute is a copy, and this construction of the New York 
courts has been expressly sanctioned by the Supreme Court of the 
United States. 

It is, therefore, my opinion that the Solicitor of the District should 
take steps to collect this inheritance ta.x. He should institute a pro- 
ceeding making the administratrix and all the distributees parties, and 
then, with all the interested parties before the court, the court would 
be in a position to render such judgment as may be warranted by the 
law and the facts. 

Respectfully submitted, T. VV. Bickett, 

A ttorney-Genera I. 



LICENSE TAX FOR 0PER.1 HOUSE USED PARTIALLY FOR 
CHARITABLE PURPOSE. 

March 23, 1909. 
Hex. B. R. Lacy, State Treasurer. Raleiyh, N. C. 

Dear Sir: — I am in receipt of yours enclosing letter from the Sheritf 
of * * *, who desires to know whether or not any license tax should 
be collected from the Junior Order of United American Mechanics for 
opera house used by it and in which shows are given, from which the 
Order gets a certain per cent, which money goes into the general fund 
of the Order, from which sick benefits and burial expenses are paid. 

I am clearly of the opinion that the license tax provided by section 
27 of the Revenue Act should be collected on the house so used. That 
section says: "On each room or hall used as a theater or opera house 
where public exhibitions or performances are given for profit, a certain 
license tax according to the population of the town or city shall be 
paid." It further provides that companies or individuals, when per- 
forming or exhibiting in rooms or halls licensed under this section, 
shall not be required to pay any other county or State licen?e tax. 

Section 30 provides that all exhibitions or entertainments given for 
the sole benefit of religious, charitable or educational objects shall be 
exempt from taxation, and provides further that no tax shall be charged 
on any exhibitions or entertainments for the sole benefit of religious, 
charitable, or educational objects, and given in halls used exclusively 
for such purposes. 

Upon the facts stated this hall does not come within the protection of 
section 30, for the Junior Order only gets a certain per cent of the 
profits from the exhiljitions given in the hall. It does not appear what 
per cent, whether 5 per cent or 95 per cent. But this is immaterial 
because the statute contemplates exemption from taxation only when 
the charitable or educational society receives all the profits. This is 



1011. J DocuiiENT No. G. 15!) 

true, not only I'lom the wording of the statute, but fiom tlie general 
purpose running through the whole Revenue Act. A contrary construc- 
tion would enable any religious, charitable, or educational society or 
order to build a hall for the sole purpose of giving exhibitions in the 
same for profit, and the State would thereby be deprived of any revenue 
whatever from this resource. 

Respectfully submitted, T. \V. Bickett. 

Attorney-Geiieial. 



TAX 0> TK.VVELIXG SHOWS. 

May 20, 1909. 
Ho.\. B. 1!. Lacy, fitatc Treasurer, Raleiyh. .Y. C. 

Dear Sir: — Replying to yours of the 19th enclosing letter from 
* * *, in re section 28 of the Revenue Law of 1909, I beg to advise: 

It appears that this party proposes to go from town to town in North 
Carolina, staying in each town a week and giving exliibitions under 
canvas, consisting of moving pictures with vaudeville acts thrown in, 
and proposes to charge ten cents general admission and ten cents for 
reserved seats. In my opinion, if he limits his charge to ten cents flat 
he will have to pay to the State a t ix of ten dollars per week, but if he 
insists upon charging an extra ten cents for reserved seats then he 
will have to pay to the State a tax of ten dollars for each performance. 
The counties and towns are not prohibited from levying taxes ou exhi- 
bitions of this kind, and under section 90 they would have the right to 
levy tlifi same tax as that levied by the Stale. 

Very truly youis, T. \V. Bi< kktt. 

At torney-V eneral. 



INCOME TAX OX > OX-TAX ABLE PROPERTY. 

May 21, 1909. 
Hon. B. R. I.acy, Ht'ilc Trrasiirer, Uahitjh, .V. C. 

Dear Sir: — I have the honor to acknowledge the receipt of your 
letter enclosing a coninumication from the Sherill' of * * * County 
in which he raises the question whcthci-, under sections 23 and 24 of 
the r.cvcnue Act of 1909, the income from certain non-taxable property 
should be listed for taxation. 

Our statute says: "The incomes subject to the above tax are those 
derived from property not taxed, from salaries, fees and commissions, 
public or private, from annuities or trades or professions, and from any 
other sources, the incomes from which are not specifically exempted from 
taxation by law." 

Barring property belonging to religious, charitable and educational 
institutions, the only kind of nontaxable property before us for con- 



160 DocujiKNT No. (j. [Sessinii 

sideration cousisls of United States boiid?^ and bonds of the State of 
North Carolina. That United States bonds are not taxable by the 
States has been held in a long line of interesting eases. The power to 
tax involves the power to destroy, and if the States can tax the securi- 
ties of the government, they could make it impossible for the government 
to borrow any money at all. 

Desty on Taxation, Vol. 1. p. 70. 

Bank v. Mear, 7 Wallace, Iti. 

Home [nsuiance Co. v. N. Y., 134 U. S., 594. 

in tliu LMse last mentioned Justice Field says: "rhat the bonds or 
ubligatiuns of the United States for the payment of money can not be 
the subject of ta.xatiou by a State, is familiar law, settled by numerous 
adjudications of this court. It is a ta.v upon the e.xercise of the power 
of Congress to borrow money, a tax which, if permitted, can be limited 
in amount only by the discretion of the State, and might, therefore, be 
carried to an extent impairing, if not destructive of, the efficiency of the 
power to the serious detriment of the general government. Nor can this 
inhibition upon the States be evaded by any change in the mode or 
form of the ta.xation, provided the same result is etleeted. That which 
can not be accomplished directly can not be accomplished indirectly." 

It is also universally held that the States can not tax the income 
derived from United States bonds, upon the theory that to tax the 
income is to ta.x the bond itself. This doctrine was first enunciated 
by the Supreme Court of the United States in Weston v. Cltarleston. 
27 U. S., 449, where the court held that a tax on the income derived 
from United States securities was the tax on the securities them.-elvcs. 
This case has been repeatedly cited and approved by the State courts, 
notably in Banlc v. Coinm., 72 Ky., 40, and Ojiinion of the Judges, 53 
N. H., 634. 

In the great ease of Pollock v. Farmers Loan and Trust Co.. 157 U. S., 
429, this being the income tax case under Mr. Cleveland's administra- 
tion, while the court was divided upon some questions, there was no 
division upon the question that a tax upon the income of a bond is a 
tax upon the bond itself. Chief Justice Fuller, writing the opinion of 
the court, says: "It is contended that although tlie property or reve- 
nues of the States or their instrumnetalities can not be taxed, neverthe- 
less the income derived from the State, county and municipal securities 
can be taxed, but we think the same want of power to tax the property 
or revenues from the States or their instrumentalities exists in rela- 
tion to a tax on the income from their securities. It is obvious the 
taxati<m of the interest derived from the securities would operate on 
the power to borrow before it is exercised, and would have a sensible 
influence on the contract, and that the tax in question is a tax on the 
power of the States and their instrumentalities to borrow money and 
cnnsequentfy repugnant to the Constitution." 



Jill 1. J nocr.MENT _Nu. 0. 161 

Friiui the alxive autllOlitic^ it will be seen that the States tan not 
tax the income derived from Federal securities, nor can Congress tax 
the income derived from State securities. 

The next question is, is the income from North Carolina bonds taxable 
by the State. It is clearly the right of the State to tax its own bonds 
if it sees fit to do so. It is true that in some States it is held that the 
bonds of the State are not taxable unless the statute expressly says 
they shall be. 

Miller u. Wilson, 60 Ga., 505. 

State r. Board of Assessors. 35 La., 651. 

But this position would seem to be contrary to the weight of author- 
ity. The autliorities, however, are unanimous that if the bonds are 
e.xempted from taxation by the terms of the statute, which authorizes 
their issuance, it is not competent for any subsequent legislation to tax 
them. To do so would be obnoxious to the Federal Constitution, which 
declares that no State shall pass a law that will impair the obligations 
of a contract. 

Murray v. Charleston. 96 U. S., 445. 

\eirark City Bank v. Assessors. 30 N. .J. L., 13. 

Commissioners r. Pittsburg, 13 Pa., 5. 

The only question which remains to be answered is, is the inteiest 
paid on Xorth Carolina bonds liable for taxation as for income? 

There are at present outstanding bonds of this State issued under 
acts of the General Assembly passed at the sessions of 1879, 1899. 1903 
and 1905. The act of 1879 says: "The said bonds and coupons shall 
be exempt from all State, county or corporate taxation, or assessment, 
direct or indirect, general or special, whether imposed for purposes of 
general revenue or otherwise." 

The act of 1899 is substantially a copy of the act of 1879 with 
respect to the bonds being exempt from taxation. Under the languiige 
of these acts. I am clearly of the opinion that the bonds issued by 
virtue of the acts of 1879 and 1899 are exempt from taxation, and that 
the interest paid on same is not subject to an income tax. The acts 
say that both the bonds and the coupons shall be exempt. The coupons 
represent the interest. They are integral parts of the bonds. Witliout 
them the bonds could not be sold at all. To tax the interest is to tax 
the bond, for if you destroy the interest bearing feature you destroy 
the market value of the bond. The acts say neither the bonds nor the 
coupons shall lie taxed, ilirectly or indirc<-tly. In my opinion, a tax 
upon the*interest is a direct tax upon the bond, and certainly is an 
indirect ta.\. 

The policy of recent Legislatures has been to place this construction 
beyond question or cavil, for the acts which authorized the bonds of 
1903 and 1905, and also the acts passed by the recent session of the 
11 



1C2 Document N^o. 6. [Session 

General Assembly, authorizing the bonds to be issued for the care of 
the insane, and the refunding of the bonds of 1879, all expressly pro- 
vided that the interest paid on the bonds issued under the said acts 
shall not be subject to taxation as for income. 

Respectfully submitted, T. W. Bickett, 

Attorney-General. 



TAX OJf BANK STOCK— HOW PAID. 

August 16, 1909. 
Hox. B. R. Lacy, State rieasiirei: Raleigh, X. C. 

Dear Sir: — Yours of the 13th, enclosing letter from • ♦ • asking 
opinion upon section 33 of the JIachinery Act, has just been received, 
and in answer thereto I beg to say that it is only the duty of the 
bank to pay the tax that is required to be paid direct to you, as set 
out in the first few lines of said section. The tax required on the stock 
held by individuals who are residents of the State is required to be 
paid by the individuals in the county where they reside, along with the 
tax on their other personal property. "It shall be the duty of every 
bank or banking association or savings institution (whether State or 
National) to furnish to the board of county commissioners of each 
county wherein an.y of its shareholders reside a statement showing "the 
names of all its shareholders resident in such county," etc. * ♦ » 
"And it shall thereupon be the duty of the chairman and clerk of the 
said board of county commissioners to list said shares of stock, with 
the assessed value thereon, for the purposes of county, school or 
municipal taxation," etc. 

The tax on the stock * « ♦ should be paid by the companj- in the 
county in which it has its principal office or place of business. See 
section 37 of said act. 

Very truly yours, T. \V. Bickett, 



Attorney-General. 



Bv G. L. Jones, Law Clerk. 



MEDICAL DEPOSITORY— AVIIOLESALE MANUFACTCEER OF 
LIQUOR FOR. 

September 4, 1909. 
Hon. B. R. Lacy, State Treasurer, Raleigh, N.' C. • 

De.\r Sir:— Yours enclosing letter from ♦ ♦ • received and con- 
sidered. After a careful study of the statute I can not concur with 
his construction of the same. 

Section 66 of the Revenue Act does not authorize a medical depository, 
but simply declares what tax shall be paid by one that is authorized. 



mil.] Document Xo. 6. 103 

The first sentence in the Prohibition Law of 1908 forbids absolutely the 
sale or manufacture of intoxicating liquors in this State; therefore, 
liquor can not be sold lawfully in this State unless it comes within 
some of the exceptions prescribed by the act. 

The proviso in section 1, referred to in * * * letter, allows a 
sale of whiskey by a medical depository upon the prescription of a 
physician, and does not allow a sale to a medical depository. As I 
understand it, * * * proposes to run a wholesale whiskey business 
in this State, the whiskey to be sold only to a legalized medical de- 
pository. 

In my opinion, such a business would be unlawful. If one should be 
allowed to conduct a business for the sale of whiskey to a medical 
depository, then it would be equally lawul to manufacture whiskey to 
be sold exclusively to a medical depository. 

Neither business comes within the exceptions in the Prohibition Act. 
Of course, * » ♦ will understand that this opinion does not bind 
him. My construction of the law in a ease of this kind does not deter 
him from entering the business if he shall be so advised, just as a con- 
trary construction would offer him no protection. 

Very truly yours. T. W. Bickett, 

Attorney-General. 



EXHIBITIONS FOE KELIGIOUS OR CHARITABLE PURPOSES— 
WHEN TAXABLE. 

September 14, 1909. 
Hon. B. R. Lacy, State Treasurer, Raleigh, N. C. 

Dear Sir: — I have the honor to acknowledge receipt of your letter 
of this dav requesting a construction of section 30 of tlie Revenue Act 
of 1909. The section is as follows: 

"AH exiiibitions or entertainments given for the sole benefit of re- 
ligious, charitable or educational objects shall be exempt from taxation: 
Provided, that when operas, star courses or theatrical troupes are 
employed, such as usually appear in licensed halls or theaters, then the 
tax shall be the same as that imposed on traveling theatrical companies 
performing in unlicensed halls: Provided further, that no tax shall be 
charged for any exhibitions or entertainments for the sole benefit of 
religious charitable or educational objects and given in halls used 
exclusively for such objects, nor to exhibitions given at city parks and 
other resorts, when no charges for admission are made." 

It appears that a certain fraternal order proposes to employ a carni- 
val company to hold a carnival in the city of Raleigh and to pay the 
carnival company a sum certain for giving the show, and the proceeds 
derived from the show are to l>e turned over to the order for the relief 
of members who may be in finan<ial or physical need or unable from 
sickness or lack of employment to provide for themselves and families. 



164 Document No. 6. [Session 

Tlie question is, whether such an entertainment is exempt from taxa- 
tion jander the above section of the lieveniie Law. I am clearly of the 
opinion that it is not. 

I rest my opinion upon the broad ground that the statute does not 
contemplate the exemption of entertainments given in any such way. It 
says: "Given for the sole benefit of religious, charitable or educational 
objects." If a carnival company is hired to give the entertainment, 
then primarily it is for the benefit of the carnival company, and 
whether religion, charity or education will ever derive any benefit from 
the show is a speculative question. I think the statute means primarily 
that those giving, participating in the entertainment, are to receive no 
pecuniary compensation. This construction is supported by the first 
proviso in the statute, which declares that when theatrical troupes are 
employed, such as usually appear in licensed halls, the exemption shall 
not apply unless the entertainment is given in a hall used exclusivelj' 
for charitable, religious or educational objects. 

This is the only condition under which a hired show can be used, and 
it is a wise limitation. Suppose a church should employ Barnum's 
Circus to give a show in its behalf, paying Barnum $1,000 and turning 
over all proceeds of the show to the church. Is it thinkable that such 
an exhibition would be exempt from taxation? Well, if there is any 
difference In the two cases it is in favor of the circus. For while 
Barnum does give the people a real entertainment, the kind of exhibi- 
tion handed out to the public by the average carnival company is 
excruciatingly insipid, only virile when vicious — a sort of saw-dust 
baby with hook worms in its toes. 

Very respectfully, T. W. Bickett, 

Aitorney-General. 



CIRCUS— SHOW— DEFINITION OF. 

September 28, H)09. 
Hon. B. K. Lacy, State Treasurer, Raleigh. N. C. 

Deab Sib: — Eeplying to your request for a constiuction of section 2!) 
of the Revenue Act of 1909. with reference to the Buffalo Bill Wild 
West Show, I beg to saj': 

It appears that the price for admittance to this show is $1.00, and 
that the show requires for its transportation a train of cars greatly in 
excess of six hundred feet in length. The statute says: "On every 
exhibition of a circus or a show, with or without menagerie, to which 
the price of admission, including a reserved seat, exceeds seventy-five 
cents, for each day or part of a day, $300.00." 

The single question presented is: "Is Buffalo Bill's Wild West Show 
a "show" within the meaning of the word as it is used in the first line 



1911.] Document N"o. G. 165 

of the Revenue Act above quoted. 1 am of the opinion that it is. It 
is freely conceded that it is not a circus; every circus is a show, but 
every show is not a circus. It Jias been e.\pressly held by the Texas 
Court of Civil Appeals in State c. Cody, 120 S. W., 267, that this 
identical exhibition is not a circus. But it does not follow that it is 
not a show. 

The suggestion has been made, and urged with force, that the word 
"show,'' as used in the statute, is mere repetition, legislative redund- 
ancy, and means nothing more nor less than the word "circus." I 
think the statute as a whole negatives this construction. Repeatedly 
throughout the statute we find the words "circuses and shows," indi- 
cating that the Legislature intended the word "show" to include some- 
thing not covered by the word "circus." What sort of show is to be 
included? Certainly not a theatre, nor a moving picture show, nor 
any shows of that class. In my opinion, it means shows not technically 
circuses, but resembling a circus, kin to a circus. The doctrine of 
ejusdem generis supports this construction, . and this doctrine was 
applied in a similar case in United States v. Buffalo Park, 16 Blacks- 
ford, 189. I am constrained to believe that this exhibition is exactly 
the sort of show that was in the legislative mind when it wrote "circus 
or show." It belongs to the circus class, family, tribe; it is produced 
on a stupendous scale, it requires a vast train of cars for its transpor- 
tation. It is given under an immense canvas, it presents wonderful 
feats of horsemanship and marksmanship. It bodies forth, in an in- 
tensely realistic way, the pioneer days of the West. In its magnitude, 
its pomp, its pageantry, it ranks with the best and biggest circuses. It 
can not be that the Legislature intended to put this mammoth produc- 
tion in the same cla'-s with the nondescript trapeze and juggling per- 
formances mentioned in the residuary part of the statute. I think the 
Buffalo Bill production is a show. The price of admission is one doUai; 
and the State tax is $300.00 per day. 

Respectfully submitted, T. W. Bickett. 

Attorney-General. 



SLOT MACHINE— GAMBLIXG DEVICE— GIFT ENTERPRISE. 



Ho\. B. R. Lacy. Stair Treasurer, Raleif/h. N. C. 

De.vr Sir: — Yours enclosing picture of slot machine to hand. It is 
rather hard to construe a picture. It is sometimes impolite to mis- 
construe one. but it would .i-ecm that this machine is a gambling device 
and can not be used at all in North Carolina. 

If not classified as a lottery, it certainly would be a gift enterprise, 
and subject to taxation as such. 



166 Document No. fi. [Session 

It is well enough for the party to understand that though he niiglit 
be paying the tax this would not relieve him from prosecution if tlic 
court should hold that the machine is a gambling device. 

Very truly yours. T. W. Bickett, 

Attorney-Genera I . 



LIGHTNING RODS— LICENSE TAX FOR PEDDLING. 

November 16, 1909. . 
Hon. B. R. L.\cy, State Treasurer, Raleigh, N. C. 

Dear Sir: — Vour favor of even date, enclosing letter * • » has 
just been received. The answer to the first question, namely, What is 
the license tax for peddling lightning rods in North Carolina? is an- 
swered by section 47 of the Revenue Act. 

2. Where a principal or owner pays his license, how many men can 
he operate under the one license? It is my opinion that each man 
selling lightning rods must have a license for himself. The statute 
says: "On every person or company," etc., and further says, in section 
93 of the said act, that ''neither the State Treasurer nor sheriff shall 
have authority to issue a duplicate of any license unless e.xpressly 
authorized to do so by this chapter, but each person, firm or corporation 
shall be required to take out a separate license for each agent." 

See also State v. Morrison, 126 N. C, 1123. 

3. If a man goes from the county he resides in to another county and 
puts up rods, and gets out of that county before the proper authorities 
find out he is conducting such business, and thereby fail to collect license 
from him, can the offending party be made to pay if he can be located 
in another county of this Stsfte? And also, is the offending party 
subject to a fine? I am clearly of the opinion that if a man sells light- 
ning rods within any county of North Carolina without first having 
procured the necessary license as required by section 47 of the Revenue 
Act of 1909, he would be guilty of a misdemeanor, and can be made to 
suffer for violating the law if he can be found within any county in 
North Carolina. The statute so provides. Section 93 of the Revenue 
Act says: "It shall be unlawful for any person to carry on or practice 
any itinerant trade or profession for which a license is required under 
this chapter without having in his actual possession at the time of so 
carrying on or practicing said trade, business or profession, said license 
or duplicate thereof. » ♦ • Any person violating the provisions of 
this act shall be guilty of a misdemeanor." 

If the party referred to by you has violated the law by selling light- 
ning rods in some county of the State without a license, the sheriff has 



IIUI.J Document Xo. 6. 167 

tlie authority, and it is his duty, to have a warrant issued and proceed 
as set out by section 3160 of The Revisal of 190o. 

Very truly yours, T. \V. Bickett, 

lU<j,iiry-!!c>iciul. 
By G. L. Jo.NES. Law Clerk. 



BANKS LIABLE FOR STOCK BROKER'S LICENSE. 

December 4, UJUIl. 
May. B. K. Lacy, htaie Treasurer, Raleigh, .A . C 

Deab Sir: — Replying to yours of this date relative to stock brokers, 
I i)eg to advise: It appears that certain banks in the State are dealing 
in stocks and bonds. Such banks are, in my opinion, liable for the stock 
broker's license prescribed by section 54 of the Revenue Act of 1009. It 
is immaterial that tie charters of the banks authorize them to act as 
stock brokers. The banking business properly does not include the 
buying and selling of stocks and bonds, and while it is perfectly proper 
for the State to authorize a bank to engage in business of tliis kind, 
when it does so it must pay the same license as is imposed upon in- 
dividuals. Very truly yours. T. W. Bickett. 

A.ttoriu'y-fleneraI. 



TAX ON OCULISTS AND OPTICIANS. 

December 4, 1909. 
Ho.x. B. R. IjAcy. State Treasurer, Raleigh, N. C. 

Deak J^ih: — Replying to yours of this date relative to sections 31 and 
7."i (if the Revenue Act of 1909, 1 beg to advise that under section 31 
"no city, town or county can levy any additional tax," but this inhibi- 
tion does not extend to section ?."), which relates to itinerant oculists 
and opticians. 

An itinerant oculist or optician is one wlio goes from place to place. 
The fact that he has a regular home in North Carolina does not keep 
him from being an itinerant within the meaning of the act, if he 
travels from place to place in the practice of his profession. For ex- 
ample, if A, an oculist, has an ollice in Raleigh and from time to time 
goes to Smithfield, Louisburg, Goldsboro, or anywhere in the State 
upon receiving a call to go to any other place, then he is not an itinerant, 
but if, without receiving calls he makes it a practice to visit different 
parts of the State for tlie practice of his profession, then he is an 
itinerant within the meaning of the act. In confirmation of this o])in- 
ion, I l)eg to refer you to the opinion of my predecessor, Attorney- 
General Gilmer, to be found in bis Report for the years 1901-1902, on 
page 94. Very truly yours. T. \V. Bickett, 

Attorney-General. 



\ 



168 Document No. 0. [Sessioi 

CORPORATION TAX— AMOUNT DUE. 

December 4, I'JOO. 
Hon. B. K. Lacy. State Treasurer. Ualeigh, N. C. 

Deab Sir: — Eeplying to your inquiry in re the amount of corpora- 
tion tax which should be paid by the • » • Cotton Jlills, I beg to 
advise : 

It appears that tlie cniupany was incorporated on April 10, 1909, with 
a subscribed capital stock of $50,000. It was formally ori;anized abnu't 
Jul.v loth, and soon thereafter its capital stock was increased, and later 
was again increased until now it amounts to $200,500. The Revenue 
Act says: "On each and every corporation organized under the laws 
of this State or doing business in this State." I think the corporation 
is "organized under the laws of this State" when its charter is granted. 
I think this follows from sections 1140 and 1141 of The Revisal, which 
provides that persons ?o associated shall, from the date of filing in 
said office of Secretary of State, constitute a bod.v corporate, and the 
parties whose names are signed to the certificate of incorporation shall 
have direction of its affairs until a more formal organization of the 
company. 

Section 26 of the Revenue Act provides that the license issued under 
this schedule shall be for twelve months and shall expire on the 31st 
day of May of each year, and no abatement in the tax is allowed. I 
think, therefore, that the * ' ' IMills should pay a franchise tax of 
ten dollars for the year ending May 31, 1009, ten dollars for the year 
ending Ma.v 31, 1910. and thereafter fifty dollars. 

Very truly yours, T. W. BiCKETT, 

Attorney-General. 



REVENUE ACT— WHO TO CONSTRUE. 

December 27. 1909. 

Hon. B. R. Lacy, State Treasurer. Raleigh, N. C. 

Dear Sir: — 1 am in receipt of your communication wishing my opin- 
ion as to whose duty it is to construe the Revenue Act. I am of the 
opinion that it is not only .your duty to construe both the Revenue Act 
and the Machinery .\ct, but that the law requires you to do so. Section 
5374 of The Revisal of 1905 says: "It shall be the duty of the State 
Treasuier to decide all questions presented to him which ma.y arise 
upon the construction and executfon of all acts of the General Assembly 
to raise revenue, commonly called revenue acts, and all acts providing 
for the assessment of property and collection of taxes, commonly called 
machinery acts, except where the decision of such questions is expressly 



I'.iU.] Document No. 6. 16!) 

oonferred upon some other official or department. Such decisions of the 
Treasurer shall be prima facie correct and a protection to the officers 
affected therehy." 

Very truly yours, T. \V. BiCKETT, 

1 ttonicy-Qpneriil. 
Uv G. L. .ToxES. Lair Cleil:. 



TAX 0> HOTEL— WHETHER I'AID B¥ LESSOR OR LESSEE. 

January 8. 1010. 
Hon. R. 1!. Lacy. Ktate Treasurer. Raleigh, N. C. 

Deau Sir: — I am in receipt of yours of the 3d, enclosing two letters, 
in which you ask my opinion as to the construction that should be 
placed upon section 48 of the Revenue Act, whether the ta.x there re- 
ferred to should be paid by the owner of the hotel property in case the 
propert.v is listed, or by the lessee. The tax, as all other taxes under 
Schedule B, is a privilege tax, personal to the party running the hotel, 
and for that reason should be paid by him. It is not an ad valorem tax, 
that ta.\ is paid by the owner of the property, . but is altogether a 
different tax, a privilege tax, and the party who enjoys the privilege is 
the part}' who is liable to the payment of the tax. Such a tax does 
not constitute a lien on the property, as in the case of the tax on the 
tax list made out and endorsed over to the sheriff. 
Section 74 of the Machinery Act. 

To create a lien on property for taxes, there must be some legislation 
enacted to that effect. 

Heine v. Levee Comrs., 19 Wall., 055. 
Thompkins v. Ry. Co., 18 Fed., 344. 
Bibhins v. Clark, 90 Iowa, 230. 

The Legislature, in order to make it possible to collect license taxes, 
made it a fnisdemeanor for one who is liable therefor to refuse to pay 
the tax. 

Section 89, Revenue Act. 

In order to carry on the business of running the hutel, one must have 
a privilege license, and to get the license he must pay the price demanded 
by the statute. 

Very truly yours, T. W. Bickett, 

-1 llorney-Oeneral. 
Bv G. L. Jo.NKS. haic Clerk. 



170 Document Ko. 6. [Sessimi 

FUNDS IN HANDS OF CLERK LIABLE FOR TAXES. 

January 17, 1910. 
Hon. B. E. Lacy, State Treasurer. Raleigh, N. C. 

Dear Sir: — I am in receipt of yours of tlie 13th enelosinj; letter 
from ♦ » • _ Clerk of the Court of * * * County. He says 
certain funds were left in his bands on the first of June, 1909, by virtue 
of his office, which amount to something lik^ $1,750, and that the County 
Commissioners of his county have requested him to list the same for 
taxes. He wishes to know if he should list this property. It is my 
opinion that he should. It is the purpose of the law that all property, 
except that which is specifically exempted by statute, should be listed 
so that the tax on it can be paid. There is no exemption for property 
in the hands of the clerk, but on tlie contrary, the law says that every 
person owning property and every one holding it "as parent, guardian, 
trustee, executor, etc., or othericise." 

Very truly yours, T. W. BiCKETT, 

Attorney-General. 

By G. L. Jones, Law Clerk. 



DOUBLE TAX— WHEN TO BE PAID. 

January 24, 1010. 
Hon. B. R. Lacy, State Treasurer. Raleigh. X. C. 

Dear Sir: — Replying to yours in re section 50 of the Revenue Law of 
1909, I beg to advise that it is my opinion that the double tax pre- 
scribed on billiard tables, pool tables and bowling alleys, run in con- 
nection with any place where drinks of any kind are sold or allowed 
to be drunk, applies where there is a business connection and not simply 
a physical one. 

I do not think that where A runs a drug store with a soda fountain 
attached, and B runs a bowling alley or pool parlor in the basement 
of the same building, that B has to pay a double tax because A has a 
drug store or a soda fountain above him. 

Very respectfully, T, W. Bickett, 

Attorney-General. 



REWARD FOR ESCAPED CONYICT. 

March 24. 1910. 
Hon. B. R. Lacy, State Treasurer, Raleigh, N. C. 

Dear Sir: — I have the honor to acknowledge the receipt of your 
esteemed favor of the 21st. in which you propound three questions: 



1911. J Document No. 6. 171 

1. Can the Directors of the State Prison offer a greater reward than 
twenty-five dolhii's for the recapture of an escaped convict? 

I am of the opinion that it can. The Revisal, section .'iSOl, provides: 
"The Board of Directors may provide for the recapture of convicts that 
may escape from such prison in such manner as it may deem best, and 
may pay such reward and expenses to any pers;in tiiaking such recaptures 
as it may think proper." 

1 tliink this law contemplates that the Directors of the State Prison 
shall offer such rewards for the recapture of escaped convicts as will 
be reasonably calculated to accomplish the desired end. I think, in 
offering the reward, the directors should be governed by three consid- 
erations: 

(a) The necessity for offering a reward at all. In some cases it may 
be that the convict can be easily recaptured without offering any 
ivu-ard. 

Ii) The time the convict has j'et to serve when he escapes. 

ic) The financial condition of the institution. 

I am clearly of the opinion that the limit of twenty-five dollars is not 
required by the statute, nor do I think that such a limit is in keeping 
with the spirit and purpose of the law. 

In 1902, Attorney-General Gilmer, for whose opinions I have the most 
profound respect, says: "I am of the opinion that the charges incident 
to the recapture and return of an escaped convict stands upon the same 
footing as any other item of expense incurred by the authorities in the 
'management of the State's Prison, and should be charged to the funds 
belonging to the institution. 

"Article XI, section 11, of the Constitution of North Carolina declares 
that: 'It shall be steadily kept in view » • ♦ that all penal and 
charitable institutions should be made as nearly self-supporting as is 
consistent with the purposes of their creation.' This constitutional 
provision clearly indicates that in legal contemplation all expenses in- 
curred in the management of these various State institutions should be 
charged to the sums specially appropriated for their management jAd 
control in the absence of express authority to pay the same 'out of any 
moneys in the treasury not otherwise appropriated.' " 

In view of the authorities and the reason of the thing, I therefore 
conclude that the State's Prison not only has the right to offer a reward 
of more than twenty-five dollars, but that it is its duty, in all cases, to 
offer a reward commensurate with the importance of the case, and such 
as will be reasonably calculated to cause diligent efforts to be made 
for the recapture of the convict, provided the prison has at its disposal 
funds sufficient to pay such rewards. 

2. Can the Governor offer a reward for the recapture of a convict 
who has escaped from the Penitentiary? 

I am constrained to answer this question in the affirmative, also, 
though my first impression was to the contrary. 



172 Document JSTo. (1. [Sessiou 

The Reviaal, section 3188, provides that: "The Governor may ofifi- 
a reward for any one who, having been convicted, has escaped and can 
not otherwise be apprehended." 

This clearly gives the Governor the right to ofl'er a reward for the 
recapture of a convict who has escaped from the Penitentiary. The 
reward offered by the State's Prison is in the interest of the Prison, 
but the reward ofl'ered by the Governor is in the interest of the people 
of the State. I can conceive of cases where it would become the duty 
of the Governor to exhaust all funds at his command and all the re- 
sources of his great office for the swift recapture of some convict who'se 
very existence at large would be a menace to the peace and safety of 
the people. 

1 can not believe that the Legislature intended to delegate to the 
Directors of the State's Prison the duty of conserving the public peace 
and public safety, a duty which, of necessity, inheres in the office of 
the Chief Kxecutive. It might be that the Penitentiary would have 
no funds whatever at its disposal, and it would hardly be contended 
that in such a case a dangerous criminal should be allowed to run at 
large because there was no one in a position to ofl'er a reward for his 
recapture. 

But while the Governor has the power to offer a reward, I think that 
the statute contemplates that he shall only do so when the convict can 
not be otherwise ajjprehended. And in the case of a convict who has 
escaped from the Penitentiary, I think the Governor should only act 
after the Prison authorities had offered a reward commensurate with 
the importance of the case and their ability to pay, or where the public 
peace and safety required immediate and extraordinary steps to be 
taken to compass the recapture of the convict. 

3. When the Governor offers a reward, out of what fund should it 
be paidT 

The answer to this question is found in section 3188 of The Eevisal, 
which declares that the Governor shall issue his warrants on the State 
Treasurer for sufficient sums of money to pay the rewards offered by 
him. This is not inconsistent with the opinion of Mr. Gilmer above 
referred to, for the reward which he had in mind at the time he wrote 
the opinion was the reward offered by the authorities of the Peniten- 
tiary. 'Whenever the Governor offers a reward, it should be paid out 
of tlie general fund. 

Respectfully submitted, T. W. Bickett, 

Attorney-General. 



1911. J Document No. G. 173 

FRAJTCHISE TAX— WHEA TO BE PAID. 

•Fuly 20. 1910. 
Ho.N. B. i;. L^CY. i-itdlc Treasurer. UaUigh, iV. C'. 

Deak Sik: — 1 am in receipt of yuur favor wishing to know if a 
corjioration chartered after tlie lirst of June is subject to a franchise 
tax for that year under section 83 of the Revenue Act. It is my 
opinion that it is. The statute says: 

"On each and every corporation organized under the laws of this 
State or doing business in this State, an annual franchise tax in pro- 
portion to the amount of its capital stock," etc. 

Section 77 of the same act, defining taxes embraced under Schedule C, 
says: 

"The taxes embraced in this schedule shall be listed and paid as 
specially herein provided, and shall be for the privilege of carrying on 
the business or doing the act named, and shall be subject to other regu- 
lations mentioned in section 2G, under Schedule B." 

That part of section 2G which is in point, reads as follows: 

"The license issued under this schedule shall be for twelve months 
and shall expire on the thirty-first day of ilay of each year." 

From the foregoing I am of the opinion that the license tax provided 
in section 83 of the Revenue Act should be collected without reference 
to the time when the corporation is chartered, and should operate until 
the thirty-first day of the following May. 

\'pry truly yours, T. W. Bickett, 

Attorney-General. 

By G. L. JoXES. Laio Clerk. 



CENSUS REPORT GOVERNS POPULATION OF TOWN IN QUES- 
TIONS OF TAXATION. 

.July 20, 1010. 
Ho.v. B. R. Lacy. State Treasurer, Raleigh, N. C. 

Deaii Sip.: — 1 am in receipt of your favor of even date enclosing a 
letter from a party relative to the tax prescribed by section 55 of the 
Revenue Act of 1909. The party claims that the official census of the 
town in which he operates shows the town to have a population of more 
than two thousand five hundred and less than five thousand, but that 
the sherifT claims that the actual population of the town is more than 
five thousand, and for that reason is demanding a tax of .$:iO for tli<' 
State and the same amount for the county. The question is, shall the 
tax be based upon the last official census report, or upon the actual 
population as claimed by the sheritT? It Is my opinion that the tax 
should be governed by the official census report. To liold otlierwisc 



174 Document No. 6. [Session 

would raise an everlasting dispute as to what is the actual populatimi 
of a town or city, and no figures would be nflleial upon which the sheriff 
could base the tax. 

Very truly yours, T. W. Bickett, 

Attorney- General. 
By G. L. Jokes, Law Clerk. 



FKANCHISE TAX— WHEN CORPORATION IN HANDS OF 
RECEIVER IS LIABLE FOR. 

July 21, 1910. 
Hon. B. E. Lacy, Htate Treasurer, Rnleigh, N. C. 

Dear Sib: — Yours just received. 

You wish to know if a corporation in the hands of a receiver is 
subject to a franchise tax. This, I think, would depend to a large extent 
upon the circumstances and conditions under which the receiver has 
charge. I am unable to find where our court has passed upon this 
identical question. In his work on Corporations, Thompson says: 
■'Where a receiver is appointed to wind up, in a proceeding instituted 
by the State, it logically follows that a tax upon its franchise is no 
longer levyable, for the reason that the State has intervened and pre- 
vented it from further exercising its franchise. But the mere act of 
taking possession of the property of a railroad company, by a receiver 
appointed by a court pending a proceeding to foreclose a mortgage there- 
on, does not put an end to the franchises of the corporation, though it 
divests the corporation itself, temporarily at least, from power to exer- 
cise them, and invests the receiver with that power." 

The reasoning for this proposition is well expressed by the late .Jus- 
tice Peckham in the case of Central Trust Company i\ Xeiv York Citu 
and N. R. Co., 1 L. E. A., 263. - 

It is claimed, however, that when a receiver is appointed by the court, 
if he operates the railroad under its order, he does so by virtue of the 
equity powers of the court conferred by the Constitution, and hence that 
the receiver is not bound to pay the taxes, although he receives all the 
earnings of the company. But what does the receiver operate? Under 
this order of the court he takes possession of all the property of the 
corporation and proceeds to operate — that is, to run — its trains, and to 
do all that was formerly done under the direction of the board of 
directors. In this way he uses the franchise which has been conferred 
by the State upon the company, and he uses it as an officer of the court 
which is administering the affairs of the company, and, through' the 
court, he acts as the company to the same extent pro hac vice as if the 
board of directors were operating the railroad. It is the franchise 
which is being used in both cases — only in one case it is used for the 
company and substantially by it by means of its board of directors ; 



1911. J Document No. (j. 175 

while iu the other case the oauie fianehise is beiug used, and the road 
is operated under it by an officer of the court until, by virtue of the 
legal proceeding connected with the receivership, the receiver is dis- 
charged and the road returned to its former possessors, or other pro- 
ceedings taken under a reorganization, as provided by law." 

'I lie language above quoted applied to the facts in that case, where 
the receiver had in his hands, arising from the gross earnings of the 
road, sufficient funds to pay such taxes. The court there refused to 
decide the question under dillerent conditions than those presented in 
the case. Further on the opinion continues: 

■'The parties herein both agree that, as there is a fund applicable to 
the payment of these taxes, there is no necessity for the insertion, in 
the special term order, of the provision for issuing certificates by the 
receiver to raise money to pay the taxes. Without discussing or decid- 
ing the question, theiefore, whether in case the receiver had not the 
money on liand with which to pay these taxes, the court would order 
him to issue and sell receiver's certificates, and with the proceeds pay 
them, we shall modify the special term order by striking out such a 
provision." 

The Chancellor, in iliilhcr'K Sons' Co.'s Caw. :>■! X. -1. Kq., (i07. to my 
mind discusses the question in the m!;st logical manner. lie sa.vs: 

'"What is to be considered an exercise of the franchise of an insolvent 
corporation by a receiver may vary with the circumstances in each 
case. Where the ordinary and usual business of the corporation is 
continued, as in the present instance, at a profit, in the name of the 
company, by the receiver, in the hope that the financial difficulties may 
be adjusted and the a-scts may be restored to the comi)any, there can 
be little hesitation in concluding that it is the duty of the receiver to 
pa.v the tax while he continues the business." 

From the authorities above set out, and from the reason of the thing, 
I am of the opinion that where the ordinary and usual business of the 
corporation is carried on by the receiver, as though the corporation 
was carrying it on through its officers, the tax should be collected. But 
where the receiver is appointed to wind up the aflfairs of the corpora- 
tion and not for the purpose of running the business on, then the tax 
should not be collected. 

Very truly yours. T. VV. Bickett, 

Attortiry-Oeneral. 

By G. L. JoNFS. Lnir Clerk. 



17<'> JJocu.MKiNT No. 0. [Sessiini 

FRANCHISE TAX— FOREIGN CORPORATIONS LIABLE FOR. 

July 22. 1010. 
Hon. B. K. Lacv, Kakigh, N. C. 

Dear Sib: — I am just in receipt of your communication enclosing 
correspondence in the matter of the francliise tax of the » • » Com- 
pany. As I understand the facts in the case, this is a foreign cor- 
poration which has domesticated in North Carolina. It is not in actual 
ojjeratiun at the present, but still owns property in the State and wishes 
to remain in the State with the right to do business, but does not want 
to pay a franchise tax for the reason that it is not at present actually 
engaged in doing business. It claims that it is e.xempt from ta.x under 
the wording of the statute, which says "on each and every corporation 
organized under the laws of this State or doing business in this State," 
etc. (section 83, Rev. Act 1909). 

In this view taken by the corporation I am unable to agree. A fran 
chise ta.\ on a corporation is not a tax on operation, but is a tax levied 
by the State for the right to operate. Section 77 of the statute defining 
taxes embraced under Schedule C, under which section 83 lies, says: 

■'The taxes embraced in this schedule shall be listed and paid as 
specially therein provided, and shall be for the ])rivilege of carrying on 
the business or doing the act named," etc. 

This, I tliink. makes the matter clear and leave> no reasonable ground 
for dispute by the corporation. 

To hold in favor of the contention of the corporation would open an 
avenue which might, and in all likelihood would, lead to no end of 
dispute and worry by foreign corporations which are and which will 
do business in North Carolina. Numbers, no doubt, could and would 
demand exemption on the same ground. 

It is my opinion, and I so advise you, that » ♦ « Company should 
either pay the franchise tax or withdraw from the State. 

Very truly yours, T. W. Bickett, 

.ittorney-General. 
By G. L. .Jones. Laio Clerk. 



BOND— LOST— DISPOSITION OF. 

August 6, 1910. 

Hon. Benjamin R. Lacv, State Treasurer. Raleigh. N. C. 

Deau SiU: — In reply to your inquiry of the 3d I beg to advise: 
It appears that State bond No. • • •_ tlie principal being one 
thousand dollars (.$1,000) and payable on July the 1st, 1910, was some 
time since duly registered in your office in accordance with the provi- 
.sions of sections .5025, 502fi and 5027. Revisal of 1905. 



1911.] Document Xo. 6. 177 

It further appears that when said bond fell due it was sent to a bank 
in lialeigh for presentation and collection, but owing to some irregu- 
larity in the transfer you declined to pay it, and it was sent back to 
the owner that the transfer might be made complete. 

It further appears that subsequently the bond was lost, either in its 
passage through the mails or in some other way, and that after the 
most diligent search on the part of the registered holder and the officers 
of the bank to which it was sent, the bond can not be found. 

Upon these facts I advise you to pay the bond to the registered 
holder or his duly authorized agent or transferee, upon there being filed 
with you the following papers: 

1. Affidavit of the registered holder of the bond made before a notary 
public, that the bond is not now in his possession, and after diligent 
search he can not find the same; that he transferred the bond in blank 
(or as the case may be) and that no one else save himself or his trans- 
feree has any right, title or interest in said bond; that he authorizes 
you to pay the amount due on the bond to his said agent or transferee, 
naming him. 

2. Allidavit of the bank to which the bond was sent, setting forth all 
the facts within its knowledge with reference to the receipt and the 
subsequent disappearance of said bond, and that after the utmost dili- 
gence on the part of its officers the bond can not be found. 

3. Receipt signed by the registered holder and by his duly authorized 
agent for the amount of the bond. The execution of this receipt should 
be acknowledged by both the holder and his agent before a notary public, 
and the agent or representative of the holder should enter a like receipt 
upon the book in your office where the bond is registered. 

I do not tliink that you would be warranted under the statute in 
demanding of the registered holder a bond indemnifying the State from 
any loss on account of said bond not being presented for cancellation 
when paid. 

The sole purpose of registering a bond is to save the State and the 
registered holder harmless in case the bond is lost. Fot this protection 
the holder pays the State two dollars ($2) per thousand for bonds so 
regi-tered. 

Section 5026 in terms provides: "The registry of said bonds shall be 
received as evidence of their existence, amount and when due and pay- 
able in all cases when the original is lost or destroyed or can not be 
obtained." This protects the registered holder and for such protection 
he pays to the State the fee above named. 

Section .5028 in terms provides: "No bonds of the State shall, after 
being registered as provided in this chapter, be negotiable by delivery, 
but may nevertheless be negotiated or transferred by the person in whose 
name they are registered by registration in the name of the person to 
whom the same are to be transferred." This protects the State. 

12 



178 Document jS"o. 6. [Session 

Ti> u'i|uiu- an indeimiifying bond might well be equivalent to a re- 
fusal to pay, for the registered holder might be utterly unable to give 
such a bond. If the State could be held responsible in case the bond 
should afterwards be presented for payment by some one else, sureties 
on an indemnifying bond would be hard to find. 

If the State could not be held responsible, and I so construe the law, 
then an indemnif3'ing bond is wholly unnecessary. 

Eespectfully submitted, T. W. Bickett, 

Attorney-General. 



CIRCUSES— WHETHER ALLOWED TO EXHIBIT. 

September 3, 1910. 
Hon. B. E. Lacy, State Treasurer, Raleigh, N. C. 

Dear Sir: — Eeplying to your inquiry of this date I beg to advise 
that section 29 of the current Revenue Act says: "The county commis- 
sioners of any county may refuse to allow any circuses, shows, menag- 
eries, or entertainments mentioned in this section to exhibit in their 
county, provided notice is given the sheriff of the county not to issue 
such license." 

The power thus conferred can be exercised in the sound disbretion of 
the commissioners, but they can not arbitrarily discriminate in favor 
of or against any particular circus. All circuses must be treated alike. 
I think the statute clothes the commissioners with the power: 

1. To exclude all circuses and not allow any to exhibit in the county 
at any time. 

2. To prevent exhibitions on certain days or during certain weeks, 
as when there is to be a State or county fair and the circus would absorb 
the crowd drawn by the fair. 

3. To exclude any particular circus which, by reason of its character, 
would have a tendency to degrade the public morals.. 

Respectfully submitted, T. W. Bickett, 

Attorney-General. 



CARNIVALS NOT EXEMPT FROM TAXATION. 

August 29, 1910. 
Hon. B. R. Lacy, State Treasurer, Raleigh, N. C. 

Dear Sir: — Replying to yours of the 26th enclosing letter from 
* * *, I beg to advise: 

You will remember that I heretofore rendered an opinion upon street 
carnivals and held that where such companies were employed by benev- 
olent orders to give exhibitions, these exhibitions were not exclusively 
for the benefit of education, religion, or charity, and were not exempt 



1911.] Document No. 6. 170 

from taxation. That ruling applies with added emphasis to the facts 
presented from Mecklenburg. The very case suggested in the latter 
part of that ruling now comes to the fore where a benevolent order 
proposes to employ .John Robinson's circus to give entertainments in 
its behalf. 

I therefore advise that the State has no sort of right to remit any 
part of the tax levied on circuses, and I also further advise that, in my 
opinion, the county of Mecklenburg having exercised its right to levy 
taxes upon all circuses, can not make an exception in favor of John 
Robinson's circus because a part of the proceeds is to go to the benefit 
of charity. This would be a discrimination in favor of Robinson's 
circus which the law does not permit. 

Very truly yours. T. \V. Bickett, 

Attorney-General. 



INHERITANCE TAX— HOW LEVIED. 



Ho.\. 15. R. Lacy. iStatc Treasurer, Raleigh, y. C. 

Dear Sir: — I beg leave to acknowledge receipt of your fa\ur of even 
date enclosing a letter from R. E. Transou, Clerk Superior Court of 
Forsyth County. It appears that a party died in Forsyth County leav- 
ing an estate to five heirs, each heir receiving $3,210.40. Mr. Transou 
has deducted $2,000 from the share of each one and has calculated the 
inheritance tax on the balance. 

You wish to know if that is the proper way to make the calculation, 
or whether it should have been made by calculating the tax on the 
entire amount before the distribution was made, the amount passing 
being over $2,000. 

I am of the opinion that Mr. Transou's calculation is correct. Here- 
tofore an opinion has been rendered to your Department to the effect 
that if one inherits over $2,000 he pays an inheritance tax only on the 
excess of $2,000 and not on the entire amount, that being the effect 
of the amendment of the statute by the Legislature of 1907. It is my 
opinion tliat, if there is more than one heir, each is entitled to an 
exemption of $2,000 before the estate is subject to an inheritance tax, 
arid hence that the Clerk of the Court has made the proper calculation. 

I return you herewith check and papers. 

Veiy truly yours. T. VV. BiCKETT, 

Attorncy-Oeneral. 

By G. L. Jo.nes. Law Clerk. 



180 DocuMEiNT No. (). [Session 



OPINIONS TO DEPARTMENT OF STATE AUDITOR. 



PENSION— WHETHER APPLICANT IS ENTITLED TO. 

February 10, 1909. 
Hon. B. F. Dixon, State Auditor, Raleigh, N. C. 

Dear Sir: — Keplying to your inquiry as to whether or not a per.scii 
who, at the time he made application for a pension, had been for twelve 
months immediately preceding a bona fide resident of the State ami 
who, after being placed upon the pension roll, ceased to be a citizen 
of the State of North Carolina, is still entitled to draw a pension, 1 
beg to say that, in my opinion, he is not. 

The proper construction of section 4993 of the Eevisal of 1905 re- 
quires the pensioner to be and remain a citizen of this State. Indeed, 
the authority for granting the pension is the legal and moral obligation 
of the State to care for its indigent and afflicted citizens. 

The case of the Board of Education v. Comrs., 113 N. C, 383, dis- 
cusses the theory upon which the pension law was enacted, and in the 
discussion the Confederate soldier is classed among the orphans, the 
poor and other unfortunates for whom the State makes provision. 

It is a matter of grave doubt as to whether or not a law pas-ed by 
the Legislature pensioning a Confederate soldier who had ceased to be 
a resident of the State would be constitutional. 

Very truly yours, T. W. Bickett, 

Attorney-General. 



SOLICITOR'S FEE— WHETHER ENTITLED TO. 

March 3. 1909. 
Hon. B. F. Dixon, State Auditor, Raleigh, N. C. 

Dear Sir: — 'Sours of the 27th to hand. It appears that the Corpo- 
ration Commission directed Solicitor * • * to bring a suit in tlio 
name of the State ex ret. Corporation Commission to recover the penalty 
under section 1077 of The Rcvisal of 1905. The case was tried upon 
complaint and demurrer, the Solicitor representing the State in the 
Superior Court. The Solicitor now presents the question as to whether 
or not he is entitled to the certificate and pay allowed .solicitors under 
section 2707 of The Revisal. In my opinion he is not, and for two 
reasons. 

Section 2707 is as follows: "The s.nlioitnrs of the several judicial 
districts shall receive twenty dollars for each term of the Superior 



11)11. J Docr.MEXT Xo. 6. 181 

Court they shall attend. Warrant b.v the Auditor to issue therefor 
upon a certificate of such attendance from the Clerk of the Court; and 
the fees as prescribed in the following section." 

The following section prescribes the fees received by the solicitor for 
prosecuting the criminal docket, and taking the two sections together, 
it is clear to my mind that the twenty dollars allowed by section 27G7 
applies only to cases where the solicitor attends a criminal term of the 
court for tlie prosecution of the criminal docket. 

Again, section 1092, by virtue of which the Corporation Commission 
directed the solicitor to prosecute this action, provides: "Such action 
shall be instituted and prosecuted by the Attorney-General or the solic- 
itor of the judicial district in which such penalty has been incurred, 
and the judge before whom the same is tried shall determine the amount 
of compensation to be allowed the Attorney-General or such solicitor 
prosecuting said action for his services, and such compensation so deter- 
mined shall be taxed as a part of the costs." 

Therefore, it clearly appears that the solicitor was entitled to com- 
pensation for appearing in the action referred to, but that compensation 
should have been fixed by the judge who tried the case and taxed in the 
bill of costs. If this was not done, 1 think the solicitor would now have 
the right to make a motion before the judge under the section to have 
his compensation fixed and taxed. 

Very truly yours, T. W. Bickett, 

Attorney-General. 



SALARY OF ASSISTANT LIBRARIAN OF SUPREME COURT. 

April 2, 1909. 
Hex. B. F. Dixo.x, State Auditor. Raleigh, X. C. 

Dear Sip.: — I am in receipt of your favor in which you ask my opin- 
ion on an act passed by the General Assembly of 1909, entitled "An act 
to amend section 2, chapter 732 of the Public Laws 1907, relative to 
the salary of the Assistant Librarian of the Supreme Court." This 
act provides: "That the Public Laws of 1907 be amended by striking 
out the words 'fifteen dollars per month' in the last line and inserting 
in lieu thereof 'twcntj* dollars per month,' so that the compensation 
of the acting Assistant Librarian of the Supreme Court shall be thirty 
dollars per month." 

We find here in the body of the same act contradictor.y provisions. 
The question is, which shall prevail? It is a fundamental principle of 
statutory construction that the intent of the law-making body shall 
be given effect. The question is, what did the Legislature intend to do? 
Jhis intent is to be ascertained not by reference to any (me word, but 



182 DocuiuENT No. (i. [Session? 

} 
by reading the statute as a whole. It must be gathered from the foutj 
corners of the statute. v 

Lewis's Blackstone, Vol. 1, p. 87, rule 1. J 

Sutherland on Statutory Construction, Vol. 2, p. 708. 

Spencer v. Railroad, 137 N. C, 119. 

Bell r. Crouch, 132 N. C, 348. 

In the act under consideration the General Assembly declared its 
purpose. This declared purpose is at variance with a single word in 
the body of the act, and therefore, according to the rule, the singje 
word must be ignored and effect given to the expressed purpose of the 
Legislature. 

Another and equally well-known principle of statutory construction 
is the different sections or provisions of the same statute or body 
should be so construed as to harmonize and give effect to each. But if 
there is an irreconcilable conflict, the later section prevails. 
Sutherland on Statutory Construction, Vol. 1, p. 514. 

In discussing how the several parts of a statute should be construed. 
Lewis, in his Blackstone's Commentaries, p. 77, note 92, says: "But a 
proviso, that is, a clause engrafted upon a preceding and complete 
enactment, though totallj' repugnant to the body or provision of the 
act, shall not be void, but shall stand, being Iiel* to be a repeal of the 
preceding enactment by analogy to the well-known rule of construction 
applicable to wills, that a later clause, being inconsistent with a former 
one, expresses the last intention and revokes the preceding expression." 

To the same effect are: 

Band v. Stapleton, 135 Ala., 156. 
Van Home v. State, 46 Neb., 62. 

According to these rules, the last word on the subject is held to 
express the legislative will. The last word in the statute under con- 
sideration is that the salary of the Assistant Librarian of the Supreme 
Court shall be thirty days per month, and I advise .you to issue 
voucher accordingly. 

Very truly yours, T. W. Bickett, 

Attorney-Gctieral. 



INHERITANCE TAX— PROrERTY IN THIS STATE— PARTY iK 
ANOTHER. 

May 27, 1909. 
Hon. B. F. Dixon, Stale Audi lor, Ralrigh. N. C. 

Dear Sir: — I have the honor to acknowledge receipt of yours enclos- 
ing communication with reference to the estate of * * *. I under- 
stand the facts to be that » * • was a resident of Louisville, Ky. 
That while temporarily in this State last year he died, and at the 



1011. J Document No. 6. 183 

time of his death he had certain funds on deposit in a bank in North 
Carolina subject to his eheelv. The question presented is whether or 
not funds on deposit in the North Carolina bank are subject to the 
transmission taxes levied by our Revenue Law. 

Section G provides: "From and after the passage of this act all real 
and personal property, of whatever kind and nature, which shall pass 
by will or by the intestate laws of this State, of any person who may 
die seized or possessed of the same while a resident of this State, 
whether the person or persons dying seized thereof be domiciled within 
or out of the State, or if the decedent was not a resident of this State 
at the time of his death, such property or any part thereof within this 
State, etc., is made subject to a tax for the benefit of the State as fol- 
lows, tliat is to say." 

I think that under the language of this statute the funds on deposit 
in the North Carolina bank are subject to the tax prescribed in the act 
above quoted. Indeed, in the case of Alcany v. Powell, 55 N. C, 51, 
Judge Pearson, in a very able and learned opinion, comes to the con- 
elusion that in taxing the personal property of a decedent, the situs 
of tlie property ought to control. 

I do not think that decision covers all the law, but it is authority 
for tlie position that the funds in question are liable to the inheritance 
tax prescribed by our statute. 

It is interesting to note that our statute was copied from the New 
York statute, and it is a fundamental principle of law that where 
Congress or the Legislature of a State enacts a statute which is a tran- 
script of a statute in force in some other State, or in England, and that 
statute has received settled construction by the courts of that country 
or State, the construction so placed upon the statute by said courts 
is to be deemed as forming an integral part of the same. One of the 
very latest cases on this subject is that of Blackstone v. Miller, 188 
U. S., 189. In that case the decedent was a resident of the State of 
Illinois. He had money on deposit in New York. This money was 
taxed by the inheritance law of Illinois, and afterwards the courts 
of New York State held it was liable to the succession tax by New 
York. From this decision of the New York courts there was an appeal 
to the Supreme Court of the United States, and this court afTlrmed the 
decision of the courts of New York. This case is exactly on all fours 
with the case presented from Winston-Salem in your communication, 
and under the authority of this case, as well as under the language of 
the act it.self, it is my opinion that the administrator in North Carolina 
should pay this inheritance tax before distributing the property in his 
hand?. 

I return all papers herewith. 

Very truly yours, T. W. Bickett, 

Atlorney-Ocncral. 



184 Document No. 6. [Session 



DEPARTMENTAL CLERKS— ELIGIBILITY TO DO WORK OF 
HISTORICAL COMMISSION. 

June 22, 1909. 
Hon. B. F. Dixon, State Auditor, Raleigh, N. C. 

Dear Sik: — Replying to yours asking for a eonstructiuu of section 1, 
chapter 830 of the Public Laws of 1907, I beg to advise that on Febru- 
ary 10th I rendered an opinion to Hon. J. Bryan Grimes, Secretary of 
State, as follows: 

"Dear Sir: — I am in receipt of yours of the 9th inquiring whether 
or not the last paragraph in section 1, chapter 830, Public Laws 1907, 
makes it unlawful for you to employ typewriters now in the service of 
the State to do copying in the Enrolling office in the evening after 
office hours or at night. 

'"It appears tliat this copying in the Enrolling office is in no way con- 
nected with the regular work of the Department clerks. In my opinion 
it is entirely lawful for you to employ such typewriters to do work not 
connected with their department, after office hours. 

Section 1, chapter 830 of the Public Laws of 1907 is as follows: 'That 
all fees, from whatsoever source, which may hereafter be collected by 
any of the employees hereinafter named under existing statutes or laws 
which may be hereafter enacted shall accrue to the State and shall be 
paid into the State Treasury, and an itemized statement of said fees or 
fund shall be kept, which statement shall be rendered each month, and 
tlie money paid shall be covered into tiie general fund. And no employee 
named herein shall receive any compensation, except as hereinafter pro- 
vided, by way of fees or special appropriation or from any departmental 
fund.' 

"The purpose, and the only purpose, of this section is to prevent any 
fee of any nature whatsoever from being paid to any employee of a de- 
partment, to prevent any employee from receiving additional compensa- 
tion by way of special appropriation from any departmental fund, and 
to secure the payment of all fees to the State Treasurer. 

"Tlie work in the Enrolling office is done at so much per copy sheet, 
and is especially provided for by sections 2731 and 4422 of The Eevisal 
of 190.5. 

"It is nowhere contemplated that this work, or any part of it, shall be 
done by the regular force employed in the departments, and if employ- 
ees, after their regular work is done, and after office hours, are willing 
to do independent work at so much per copy sheet, there can be no pos- 
sible objection to their employment. Indeed, their training and experi- 
ence in doing work of a cognate character would, in a great many ca.ses, 
make tliem the most competent help the State can get." 

There is this difference between the case which I understand you have 
in mind and the case presented by the Secretary of State. In his case 
the parties were paid for the work by the copy sheet out of the general 



1911.] ■ Document No. G. 185 

fund and not out of any departmental fund, whereas I understand there 
is a special appropriation to the Corporation Commission and to the 
Historical Commission, which might be considered a departmental fund 
within the meaning of section 1 of the act above quoted, I rather incline 
to tlie opinion that a strict construction of the act would not exclude the 
employment out of olfice hours of some one connected with the Auditor's 
Department to do work connected with the Corporation Commission or 
the Historical Commission. But unless other parties equally well 
qualified cannot be found to do this work, the employment of those 
already in the service of the State might create some adverse criticism. 
Very truly yours, T. W. Bickett. 

Attorney-General. 



BURIAL EXPENSES OF CONFEDER.iTE PENSIOIVEKS PAID BY 
COUNTY. 

January 5, 1910. 
Hox. B. F. Dixo.v, State Auditor, Raleigh, N. C. 

Ut.AU Sir: — Your favor enclosing letter from » ♦ ♦ relative to 
an allowance of twenty dollars towards the burial expenses of * * * 
received. You wish to know whether chapter 37 of the laws of the 
extra session of 1908 providing for the county to pay twenty dollars 
towards the burial expenses of Confederate pensioners, applies both to 
males and females. It is my opinion that it does. Chapter G74 of the 
Acts of 1907 provides that both Confederate soldiers and their widows, 
under certain conditions, shall receive pensions. The act of 1908, then, 
providing burial expenses for Confederate pensioners, I think, has refer- 
ence to both the soldiers and their widows, who are on the pension list. 
You will notice that the statute says "Confederate pensioner," not Con- 
federate soldiers receiving pensions. 

Very truly yours. T. W. Bickett, 

Attorney-General. 

I!y O. L. Jones, haw Clerk. 



SHERIFFS— CO.>I3IISSI01VS OF, FOR TAXES. 

January 2.^, 1010. 
Hon-. B. F. Dlxon, State Auditor, Rahigh. N. C. 

Dear Sir: — Replying to yours of this date requesting my advice as to 
wliat commissions you should allow the sheriffs of Wake and New Han- 
over for the collection of State taxes, I beg to advise: 

Section 01 of tlie Machinery Act says: "The sheriffs and tax col- 
lectors shall receive .'i per cent on all taxes, licenses and privileges col- 
lected by them for State, county, town-hip, school district or otlier 
purposes whatsoever, up to the sum of $50,000, and upon all such sums 



186 Document IsTo. 6. [Session 

so collected by him in excess thereof, but shall receive 2V2 per cent 
commissions * * * : Provided, further, that the Sheriff of Wake 
County shall be allowed 4 per cent on all county and special taxes: 
Provided further, that the Sheriff of Xew Hanover County shall be 
allowed 5 per cent on county and special taxes collected." 

It will be observed that the provisos do not refer to State taxes at 
all. It would seem that the Legislature was careful to exclude State 
taxes from the operation of these special provisions for the sheriffs of 
Wake and New Hanover, and as to State taxes the sheriffs of these two 
counties can be allowed only a commission of 5 per cent on that part of 
the first $50,000 that is composed of State taxes, and 2i^ per cent on 
the balance of the sum total of the taxes which consists of said taxes. 
You can see, therefore, that tlie question presented in the last analysis 
is one of pure mathematics rather than of law, but in order that you 
may fully understand my ruling, I give the following example for 
ascertaining the commissions that should be allowed these sheriffs for 
the collection of State taxes, e. g.: 

Total State taxes $50,000 

Total county and special taxes 150,000 

Grand total of all taxes $200,000 

It thus appears that the total amount of all the taxes to the State 
taxes is in the ratio of four to one. Therefore, the first $50,000 men- 
tioned by the statute would necessarily be comprised of one-fourth 
State ta.xes and three-fourths county and special taxes. The sheriff 
would be entitled to 5 per cent commissions on one-fourth of $50,000, 
that is, on $12,500. Having ascertained the amount of the State taxes 
to be found in the $50,000, the balance of the State taxes would, of 
course, be found in the residue, and on this balance, to wit, $37,500, the 
sheriffs would be entitled to a commission of 21,4 per cent. 

Respectfully submitted, T. W. Bickett, 

Attorney-General . 



COMMISSIONS TO COMMISSIONERS OF GUILFORD. 

March 29, 1910. 
Hon. B. F. Dixon, State Auditor, Raleigh, N. C. 

Dear Sir: — Replying to your esteemed favor of the 29th in re amount 
of commissions to be allowed the Commissioners of Guilford in the set- 
tlement of State taxes, I beg to advise: 

Chapter 354, section 2, Acts of 1907, provides: "And the sheriff 
shall receive and account for five per cent commissions on all taxes 
collected as heretofore, regardless of any other provisions of the general 
law reducing sheriff's commissions." 



]f)ll.J DocuiiENT No. 6. ■ 1S7 

Section 91 of the Machinery Act of 1901) provides that sheritfs shall 
receive 5 per cent on all taxes up to the sum of $50,000 and 2% per 
cent on the excess. There is a proviso that this shall not apply to or 
affect the compensation allowed sheriffs of the counties who receive 
salaries for the collection of taxes. 

But the compensation of the Sheriff of Guilford is not affected bj' the 
general law allowing 5 per cent and 2% per cent commissions. His 
salary is fixed by law and he receives and accounts to the Commission- 
ers for all commissions. I think, therefore, the general law enacted 
in the Machinery Act of 1909 repeals section 2, chapter 354, of the 
Laws of 1907, in so far as it applies to the settlement of State taxes. 

While this question is before me, I will answer your oral inquiry in 
regard to the sheriff's of Wake and New Hanover, and say that the 
special commissions allowed the sheriffs of the counties named by the 
Machinery Act of 1909 do not apply to State taxes, but only to county 
and special taxes. 

Very truly yours, T. W. BiCKETT, 

A t torney-Gcnera I. 



COMMISSION FOR TAX COLLECTOKS A>D TREASURERS OF 
CERTAIJf COUNTIES. 

July 29, 1910. 
Ho.N. B. F. Dixon, State Auditor, Raleigh, N. C. 

Dear Sib: — -In reply to your esteemed favor of the 25th, I wish to 
say that I am of the opinion that section 91 of the Machinery Act of 
1909, when taken in connection with section 108, repeals that part of 
chapter 270 of the Acts of 1907 which allows the tax collectors and 
treasurers of Hertford and Northampton counties more commissions 
than is allowed all the other counties of the State by section 91 of the 
Machinery Act. The Legislature doubtless concluded there was no 
reason why the State should allow tliese counties to deduct more for the 
collection of Stat(! taxes than is allowed any of the other ninety-six 
counties. Very truly yours, T. W. Bickett, 

Attornry-Cleneral. 



LANDS— WHEX SOLD FOR TAXES. 

September 15, 1910. 
Hon-. B. F. Dixon, t^lalu Auditor, Raleigh, N. C. 

Dear Sir: — Replying to yours in re controversy with the Slurill" of 
Graham County, I beg to advise: 

Section 2891 of The Eevisal provides that when lands' arc sold for 
taxes that have no bid received sufficient to pay the taxes, the county 



1S8 Document No. 6. [Session 

shall be deemed the purchaser and the sheriti shall so record it on his 
sales book. 

Section 2912 provides for a foreclosure proceeding by the county, in 
which it can collect the amount of the taxes plus twenty per cent per 
annum. 

Section 5246 specifies what shall be allowed the sheriff by the Auditor 
in the settlement of State taxes. There is nothing in the statute which 
authorizes the Auditor to allow any deduction on account of the sale 
of land for taxes. 

I am, therefore, of the opinion that the deduction claimed on accouht 
of land sold for taxes can not be allowed. Of course the sheriff should 
not be charged with any money collected for redemption of taxes unless 
he has heretofore received credit for the amount. 

Very truly yours, T. W. BiCKETT, 

Attorney-Gencrnl. 



1911.] DocLTjiE.xT No. 6. 189 



OPINIONS TO DEPARTMENT OF SUPERINTENDENT OF 
PUBLIC INSTRUCTION. 



ELIGIBILITY OF CERTAIN CHILDREN FOR WHITE SCHOOLS. 

January 19, 1909. 
Ho.v. J. Y. JOYNER, Supt. I'uhlic Instruction, Raleigh, N. C. 

Dear Sir: — I have jour letter enclosing a letter from » • « _ 
Superintendent of Schools for Scotland County, in which he desires an 
opinion upon the eligibility of certain children in Scotland County for 
admittance to the white schools. 

The Board of Education of Scotland County will have to find certain 
preliminary facts, as follows: 

1. Do the children in question have any negro blood in their veins? 

2. Are the children in question Indians or descendants of Indians to 
the third generation inclusive? 

If the firi-t question is answered in the affirmative, then under section 
■I08(i of The Kevisal the children are for school purposes negroes and 
must attend the negro schools. 

If the second question is answered in the affirmative, then the chil- 
dren can not attend either the white schools or negro schools, but it 
will be the duty of the Board of Educaticn of Scotland County to provide 
separate schools for these Indians. This is absolutely required b_v sec- 
tion 2 of Article IX of the Constitution, which declares that school 
facilities shall be provided free of charge to all children of the State 
between the ages of si.x and twenty-one. 

This would be true whether tlie children are descendants of Croatan 
Indians or any other tribe of Indians. Section 4086 of The Revisal 
simply carries out, with reference to Croatan Indians, the mandate of 
the Constitution, which would apply to Indians of any other tribe not 
provided for by the National Government. 

If the Board of Education should find as a fact that the chililrcn have 
no negro blood in their veins, and are not Indians, nor descendants of 
Indians within the third generation inclusive, then the children would 
have a right to attend the white schools. 

Article XIV. section 8, of the Constitutiim, prohibits marriages be- 
tween white persons and negroes and persons of negro descent to the 
third generation inclusive, and section 2083 of The Revisal places 
Indians, with re=pect to intermarriage with whites, upon the same foot- 
ing as negroes, such marriages being fnrhidden to the third generation 
inclusive. 

Prior to the enactment of section 408fi of The Revisal, the test for 
admi'^sion to the public schools had been the test for lawful marriage, 



190 Document No. (3. [SessioB 

that is to say, a person of negro blood who could lawfully marry a^ 
white person was considered white for the purposes of admission to the 
white public schools. 

Hare v. Board of Education, 113 N. C, 9. 

But section 408G provides that no child with negro blood in his veins, 
however remote the strain, shall attend a school for the white race. It 
will be observed that this additional restriction or limitation was not 
extended so as to include Indians, and therefore, following the consti- 
tutional test, which was uniformly applied to negroes before the enact- 
ment of section 4086, we are forced to the conclusion that an Indian or 
a person of Indian descent who can lawfully marry a white person would 
be entitled to admission to the white schools. 

The fact that special provisions are made for schools for Croataji 
Indians and their descendants would not take a descendant of Cioatan 
Indians out of the general rule, that is to say, if it should be found 
that these children have Croatan Indian blood in their veins, but do not 
come within the denunciation of section 2083 of The Revisal, they would 
be entitled to admission into the white schools. 

This opinion, of course, is hypothetical, and the facts in the case will 
have to be found by the Board of Education of Scotland County. 
Respectfully submitted, T. \V. Bickktt, 

Attorney-General. 



PUBLIC SCHOOL DISTRICT— TAXES IN. 

February 8, 1909. 
Hon. J. Y. Joyner, Supt. Public Instruction, Raleigh, N. C. 

Dear Sir: — The Gaston County case referred to this office seems to 
involve the following facts: 

Prior to 1907 there was a school district in the town of King's 
Mountain which included a part of Gaston County. The General Assem- 
bly of 1907 established a new public school district which included a 
part of the King's Mountain School District. 

Section 5 of said act provides that no school taxes shall hereafter be 
levied against or collected from persons or property within said public 
school district by the town of King's Mountain, nor in any county town 
or district except by the county of Gaston. 

I understand that the authorities of the town of King's Mountain 
proposed to collect a property and poll tax out of property and from 
persons in the old King's Mountain district, regardless of the provisions 
of the section above quoted. 

In my opinion this can not be done. It was entirely competent for 
the Legislature to establish a new school district, and it did so, and it 



I'jll.] Document No. 6. lyi 

will be opposed to every priiieiple of law as well as common justice to 
allow these people and tliis propeity to be double taxed. 

Very truly yours, T. W. Bickett, 

Attorney-General. 



SPECIAL TAX ELECTIOJf— WHO ELIGIBLE TO VOTE IN, 

April 7, 1909. 
Ho.v. J. Y. JOYXER, Supt. Public Instruction, Raleigh, N. C. 

Dear Sir: — I have your communication asking my opinion as to 
whether a voter who has left one township or precinct in a county and 
gone to another in the same county, within four months of an election, 
can return to the township or precinct whence he moved, and there 
vote on the question of a special school tax in said precinct or township. 

Undoubtedly he could if it were a general election, and 1 am of the 
opinion that he could in this ease were the election in only one precinct, 
the one whence he came, if section 4316 of The Eevisal ended with the 
word "removal," the last word in line twelve of said section. The 
sentence continues, though, and says: "And all electors shall register 
and vote in the election precinct of their residence except in case of 
removal as above specified," etc., which clearly shows that the law there 
applies to a general election and not to an election in only the one 
precinct, as in this ease. 

The Legislature evidently realized that cases of the kind would 
present themselves, and for that reason provided section 4115 of The 
Revisal: "The election shall be held in the district under the law 
governing general elections as near as may be." 

From the above I am of the opinion that where a person has moved 
his residence from one township to another in the same county, he can 
not return within four months to the place from whence he moved, 
and there vote on the question of a special ta.\ for that precinct only. 
Very truly yours, T. \V. Bickett, 

Attorney-General. 

By G. L. JONE.s, Law Clerk. 



FINES IN RECORDER'S COURT— GENERAL SCHOOL FUND. 

May 14, 1909. 

Ho.v. J. Y. JOYNER, Supt. Public Inntruction, Raleigh, N. C. 

Dear Sir: — I am just in receipt of yours of the 11th. in which you 
request my opinion upon the question as to whether fines cullccted in 
the Recorder's Court in the town of l{pidsville can lawfully go to the 



192 Document Xo. 6. [Session 

graded school there as provided by the acts of the last General Assem- 
bly, or whether they must go to the general school fund. 

I am of the oi^inion that they must go to the general school fund, as 
this was provided by the Constitution, Article IX, section 5, and it has 
been so construed by our courts. 

In the case of the Board of Commissioners v. Henderson, 126 N. C, 
689, it is said: "It must, therefore, follow that all the fines the de- 
fendant has collected in prosecutions for violations of the criminal law 
of the State, whether for violations of its ordinances made criminal by 
section 3820 of Ihe Code, or by other criminal statutes, such as fines 
belonging to the common school fund of the county. It is thus appro- 
priated by the Constitution and it can not be diverted from this fund 
without violating the Constitution." 

And in the case of School Directors v. City of Asheville, 128 N. C, 
249, the court, in referring to the above case, says: "It is unnecessary 
to add anything further on the subject of this doctrine than was stated 
in that case. What was said there was the deliberate opinion of the 
court on the important constitutional questions and it will not be 
disturbed by us." 

Very truly yours, T. W. Bickett, 

Attorney-General . 

By G. L. Jones, Law Clerk. 



POLL TAX— AMOUNT TO BE LEVIED. 

June 2, 1909. 
Hon. J. Y. Joyner, Supt. Puhlic Instruction, Raleigh, N. C. 

Dear Sir: — I have your recent inquiry as to whether the county 
commissioners can levy more than $2.00 poll tax if the present tax is not 
sufficient to support a four-months school in the year. 

In the case of Collie v. Commissioners, 145 N. C, 170, the court holds 
that if the tax levied by the State for the support of the public schools 
is insufficient to enable the commissioners of each county to- comply 
with the law requiring four-months school, they shall levy annually a 
special tax to supply the deficiency, and such levy is constitutional and 
valid, though exceeding the limitations of Article V; and in levying the 
tax the board of commissioners must observe the equation between 
property and poll fixed in the Constitution. 

This seems to make it very plain. It is said, though, by Justice 
Connor, in writing the opinion in Railroad v. Commissioners, 148 N. C, 
220, at page 245: "That the last clause in section 1, Article V, 'that 
the State and county capitation tax combined shall never exceed two 
dollars on the head,' is imperative, and prohibits tlie levy of any tax 
upon the poll for any purpose in excess of that sum." 



1911.] Document Xo. 6. 193 

This is in conflict with the case above cited, but it seems to be more 
in the nature of a dictum than a decision of a point in the case. 

The question before us was not presented in that case. That being 
true, I am of the opinion that the court would hold that the case of 
CoUie V. Coirimissioncrs is the law, and that Railroad v. Commissioners 
docs not overrule it. 

Very truly yours, T. VV. Bickett, 

Attorney-General. 
By G. L. JoxEs, Laic Clerk. 

I — 

■ INDIAJi RACE— SEPARATE SCHOOLS FOR. 

^ August 5, 1909. 

Ho.x. .J. Y. .JoY.NEH, &'»/;<. Public Instruction, Raleigh, N. C. 

Dear Sir: — 1 am in receipt of your recent communication wishing 
my opinion as to the meaning of the word "patron" as used in an act 
passed at the last Legislature, providing separate schools for the Indian 
race in the county of Scotland. The act reads, in part, as follows: 
"Provided further, that the Board of Education of Scotland County shall 
not exclude children of Indian blood other than Croatan Indians from 
attending any public school provided for the white race except upon 
petition of a majority of the patrons of the said school." 

I have been unable to find any decisions of the courts where the 
technical meaning of the word is defined, when used in this connection. 
1 can very readily see how any one of the following constructions could 
be put upon the word: 

That it embraces — 

1. Tliose entitled to vote in the district. 

2. Tho-se in the district who pay taxes to support the school. 

3. Only those in the district who send children to school. 

4. Those in the district who have children, or stand in loco parentis 
to chililren, within the school age. 

It is my opinion that the las-t construction is the one that was in the 
minds of the Legislature when the act was passed. The statute says 
that the children shall not be separated' unless a majority of the 
patrons so desire. Whom could the Legislature be trying to provide a 
remedy for? Clearly a majority of those whose children, or those who 
stand in loco parentis to children, are being associated with children, or 
may be associated with children of a different race. 

Very truly yours. T. W. Bickett, 

AltornryOeneral. 

Bv G. L. Jones. Law Clerk. 



13 



194 I)oi I'MENT No. (). [Session 

THANKSGIVING DAT— TEACHERS KECEITE PAYMENT FOE. 

December 4, 1909. 

Hon. J. Y. Joyner, Supt. Public Instruction, Raleigh, N. C. 

Dear Sir: — Replying to yours enclosing letter iu regard to Thanks- 
giving Day, I beg to advise that in my opinion Thanksgiving Day 
should be counted as a day in the school month, and that it would be 
both unlawful and impious to chaige up the Day of Thanks against the 
teachers of the State. 

Very truly yours, T. W. Bickett, 

Attorney-General. 



IN RE FITZHUGH ENTRY. 

February 9, 1910. 
Ho.v. J. Y. JovNEK, Suitt. Puhlic Instruction, Raleigh, \. C. 

Dear Sir: — In re Fitzhugh Entry, Pender County. 

I am just in receipt of your communication enclosing correspondence 
and bill for expenses amounting to $291.79. It seems that Mr. Park 
FitL'ihugh entered certain lands in Pender County amounting to some 
six hundred acres. After surveying was completed, etc., he sent in 
purchase money and requested the Secretary of State to issue a grant 
covering the land. The State Board of Education, deeming the land 
worth more than fifty cents per acre, which was the amount required 
by law to be paid at the time the entrj' was made, raised the bid to 
something like $2 or $3 per acre. Mr. Fitzhugh did not care to raise 
their bid, and so the grant was not issued to him. He now sends in 
a bill, as stated above, for $291.79 for expenses incident to entry, sur- 
vey, counsel fees, etc. You wish to have my opinion as to whether this 
is a legal charge. 

The statute covering the point, section 1733 of The Revisal, provides 
as follows: "In case the land is sold to a person other than the claim- 
ant, the purchaser of the land shall, in addition to the amount paid 
for the land, pay to the Secretary of State an amount sufficient to 
repay to the claimant all sums expended by him in making the entry 
and advertising same." 

Since the law designates what fees shall be charged by the different 
officers making entries, surveys, etc., I think the provision above quoted 
is meant to apply only to such designated fees. The fees are as follows: 

Entry (section 2801 ) 40 

Posting and advertising "(section 2801) $1.00 

Advertising in newspapers (amount actually paid, which 
amount should be reasonable ) . 



1911.] Document No. 6. 195 

Record and index entry (section 1724) 25 

Surveying COO acres (section 2802) 2.80 

Chain bearers, a reasonable amount. 

'Ihe above are the fees provided b.v statute and are the onl.v ones in 
my opinion which should be allowed. 

Mv conclusions are based not only upon the construction of the stat- 
ute, but also upon the reason of the thing; otherwise an indefinite 
amount of fees could be included, the effect of which would be to defeat 
the very purpose of the statute. 

V'ery truly yours. T. W. Bickett, 

Atioriiey-Gcneral. 
By G. L. JoxES, Law Clerk. 



FREEHOLDERS— WHAT CONSTITUTES. 

April 19, 1910. 

Hon. J. Y. .Joy.ner. Siipt. Public Instruction, Raleigh, X. C. 

Deau Silt: — I am in receipt of your communication enclosing letter 
from a p.iit.v who wishes to know what constitutes a freclioldpr. 

1. Is a woman holding real estate a freeholder'; 

2. Is a man who has no real estate in his own name, liut who is mar- 
ried to a woman who owns such propert.v, a freeholder? 

"A freeholder is one who owns land in fee or for life, or for some 
indeterminate period." 

State V. Raglund, 75 N. C, 12. 

This applies to women the same as to men. 

-Answering the second question, I wish to say that it has been held 
by our courts that a man who owns no property in his own name, but 
who is married to a woman and has had children by her, who does own 
property, is a freeholder. The following is the language of Judge Brown, 
in Uodijin v. Railroad, 143 X. C, 94: 

"One of the jurors was challenged by defendant upon the ground that 
he was not a freeholder. The challenge was allowed and plaintiff ex- 
cepted. The juror owned no land, but his wife was seized of a fee and 
had children by her husband. While the Constitution, Art. X, sec. 6. 
has wrought very material and far-reaching changes as to the rights 
and dominion of the wife over her separate property, it seems, never- 
theless*, to Iiave been held l>y this court that the husband still has what 
is termed an 'intori>t' in her land which constitutes him technically a 
frci'liolder." 

Very truly yours. T. W. Bickett, 

Atforticit-Ocneral. 
I?v O. L. Jo.VK.s. hair Clrrk. 



196 Document No. Q. [Session 

TAX— LAWFUL FOR COMMISSIONERS TO LEVY LESS THAN 
MAXIMUM AMOUNT. 

April 23, I'JIO. 

Hon. J. Y. Joyner, Siipt. Public Instruction, Raleigh, N. C. 

Dear Sir: — Replying to your inquiry of this date I beg to advise that 
the commissioners of a county can never levy more than the maximum 
amount of taxes voted for by the people in a special-tax distiict; but 
if the maximum amount should be found to be more than the district 
required, then I am clearly of the opinion that, upon recommendation 
of the board of education, it would be lawful for the commissioners to 
levy less than the maximum voted for. 

Replying to the question in regard to reducing the amount of taxes 
to be voted on after the call and notice of election, I beg to advise that 
such a reduction would be equivalent to ordering a new election, and 
the same notice would have to be given after the reduction as if no 
notice had been issued at all. Therefore the county commissioners 
could not on the 2d of May reduce the amount to be voted upon in an 
election theretofore ordered to be held on Maj' 17th. 

Keplying to the third inquiry, I beg to advise that an election can 
be called on the 2d of May, with books for registration kept open for 
twenty days, an opportunity given for challenges on May 2Sth and tlie 
election held on Tuesday, May 31st. 

This is substantial compliance with the law, and the school law pro- 
vides that these elections shall be held in the same way as the general 
election, as near as may be. 

Very truly yours, T. W. Bickett, 

Attorney-General. 



SUPERINTENDENT— ELECTION OF REVOKED, 

May 20, 1910. 
Hon. J. Y. Jotner. Hupt. Public Instruction, Raleigh, X. C. 

Dear Sir: — Replying to your inquiry of this date in re controversy 
between the Board of Trustees of the ♦ ♦ • School and the super- 
intendent of said school, I beg to advise: 

It appears that during the past year the said superintendent dis- 
cussed and taught in the school political doctrines, the doctrine of social 
equality, doctrines tending to impair the sanctity of marriage and doc- 
trines subversive of the whole American theory of government. 

It further appears that complaint was made to the Board of Trustees, 
and before the re-election of the superintendent, the Board called the 
superintendent before it and stated to him what charges had been pre- 
ferred. T'"it thereupon the said superintendent promised that, if re- 



lull. I Document jSTo. 6. 197 

elected, he would rofiain from nny further discussion of said doctrines, 
either in the school or in the community, and upon this express condi- 
tion he was re-elected. 

It further appears that since his re-election he has violated said con- 
dition and the Board of Trustees of * * * School is of the opinion 
that the said superintendent has survived his usefulness as a teacher in 
the school and has disqualified himself to make a satisfactory teacher in 
said school. 

Upon these facts I am clearly of the opinion that the Board of Trus- 
tees have a right to revoke the election of said superintendent and pro- 
fceed to elect some one else to fill the vacancy. 
I Very truly yours. T. W. Bickett, 

Attorney-General. 



198 DocuME.xT Xo. C^. [Session 



OPINIONS TO THE INSURANCE COMMISSIONER. 



SECURITIES TO PROTECT REGISTERED POLICIES. 

February 9, 190'J. 
Hon. jAJiiis K. Young, Insurance Commissioner, Raleigh, X. C. * ' 

Dear Sir: — Replying to your inquiry as to the proper construction 
of section 4780 of The Eevisal of 1905, I beg to say that in order to 
protect registered policies, the section provides that the insurance com- 
panies may deposit with the Insurance Commissioner securities of the 
kind now required and authorized by law for the investment of life in- 
surance funds. 

Section 4731 provides that the capital stock of insurance companies 
shall be invested only in first mortgages on real estate in North Caro- 
lina, in bonds of the United States, or any of the States whose bonds 
do not sell for less than par, in county or municipal bonds where the 
net indebtedness of the town or county does not exceed 5 per cent of the 
assessed value of the property in said town or county. 

If these two sections embraced all the law in regard to the investment 
of insurance funds, then clearly the class of securities required by section 
4780 would be that specified in section 4731. 

But unearthing the doctrine of in pari materia — nomen clarum sed 
nan venarabile, we find section 4737 which is as follows: "Whenever 
it shall appear by examination, as authorized by law, that any insur- 
ance company, organized under the laws of this State, holds, as col- 
lateral security for the payment of any loan, any stock, bond, or secur- 
ity of whatever description, which has not a cash market value of at 
least twenty-five per centum more than the amount of such loan, the 
Insurance Commissioner shall have authority to require the reduction 
of Fuch loan or an increase of collateral security, so that the security 
shall be at least twenty-five per centum in excess of the amount loaned; 
and if such company fail to comply with such requirement within ten 
days after receiving written notice thereof from the Commissioner, it 
shall be the duty of the Commissioner to disallow such loan and to 
deduct the amount thereof from the asset's of such company; and if it 
shall appear upon examination that any such insurance company holds, 
as security for any loan, any mortgage upon real estate which is not 
a first lien or that the value of such real estate is less than fifty per 
centum in excess of the loan which it is mortgaged to secure, the In- 
surance Commissioner shall have authority to disallow any such loan 
and deduct the amount thereof from the assets of the company holding 
the same, after having given the company at least twenty days' notice. 



1!)11.| Document No. 6. 199 

in writing, to change or conform anj' such loan to the requirements of 
this section." 

This section clearly authorizes insurance funds to be invested in 
stocks, bonds and mortgages on real estate without limitation as to 
character or location, except that the market value of the stocks and 
bonds shall be 25 per cent more than the loan secured, and the actual 
value of the real estate shall be 50 per cent more than the loan. 

Section 4731 requires that the capital stock, and that only, shall be 
invested in the securities designated in said section. 

Section 4737 authorizes investments in other securities subject only to 
the limitations above mentioned, and to the approval of the Insurance 
Commissioner. 

It will be observed -that section 4780 uses the words "required and 
autliorized." The kind of securities required are found in section 4731, 
the kind authorized in section 4737. This construction is supported by 
the amendment to section 4731 by the act of 1907, which provides that 
when the capital stock exceeds $100,000, the excess over $100,000 may 
be invested in securities approved by the Commissioner. 

The investigating committee doubtless had in mind only sections 
4780 and 4731, and probably did not carefully consider section 4737 dis- 
cussed above. 

While it is not germane to your inquiry, I will add that, in my 
opinion, it would promote the interests of the State, the insurance com- 
panies, and the policv holders for section 4780 to be amended by requir- 
ing the securities deposited to protect registered policies to he of the 
class designated in section 4731, but without any geographical limi- 
tations. 

A municipal bond of a town or county in a sister State coming up to 
the requirements mentioned in section 4731, or a first mortgage on real 
estate in a sister State covering land whose actual value is 50 per cent 
more than the loan secured, ought, for the purpose of protecting regis- 
tered policies, be placed on the same footing as North Carolina securi- 
ties. Indeed, this is necessary if our home companies are expected to 
do business in other States. 

Respectfully submitted. T. W. BiCKETT, 

Attorney-General. 



AI'FOIXT.MENT OF KKIEIVER DOES \0T REVOKE APPOINT- 
MENT AS GENERAL AGENT. 

February 9, 1909. 

Ho.v. J.\MES R. Young, Insurance Commissioner, Raleigh, N. C. 

Deau Sir: — I am in receipt of yours enclosing letter from * * *. 
The question presented is, whether or not, in a judgment entered in the 
State i)f \ew ^ ork dissolving the • • • and appointing a perma- 



20U Document No. 6. [Session 

nent receiver, has the eTfect of revoking your appointment as the general 
agent of the company in this State, upon whom process may be served. 

Broadly speaking, it is my opinion that it does not. The purpose in 
requiring an appointment of an agent of this kind is to secure to the 
citizens of North Carolina the right to have any controversy between tlie 
citizens and the insurance company tried in the courts of this State, and 
to prevent the necessity of our citizens liaving to litigate in foreign 
jurisdictions. 

Of course, if the claim of a citizen is not denied, there would be 
no necessity nor, indeed, reason, for obtaining a judgment in the 
courts of this State, for after said judgment was obtained it would have 
to be filed with the receiver of the company in New York, and the judg- 
ment creditor would then simply receive his proportionate share of the 
assets of the company to be determined by the class of creditors to 
which he belonged. 

If, on the other hand, the claim is denied, a citizen of this State 
would have the right to serve summons on you and have the validity 
of the claim determined in our own courts, and no order of any court 
appointing a receiver can have the power to revoke an agency which, 
in the instrument creating it, is declared to be irrevocable so long as 
any liability of the company remains outstanding in the State of North 
Carolina. 

Respectfully submitted, T. W. Bickett, 

Attorney-Qenera) . 



RECIPROCAL LAWS. 

February 9, 1909. 

Hon. James R. Young, Insurance Commissioner, Raleigh, N. C. 

Dear Sib: — I am in receipt of your esteemed favor enclosing letter 
from » » »^ Insurance Commissioner of the State of Virgiina, in 
which he takes issue with our construction of our reciprocal law. 

Section 14 of the Virginia Insurance Law provides that: "Every In- 
surance company shall, by agent or through some authorized officer, 
deliver, under oath, to the Treasurer of the State a statement of the 
amount of the capital stock of said company, and deposit with him 
bonds of the United States, or of the State of Virginia or of the cities 
or counties of Virginia, to an amount not less than $10,000, etc." 

The point at issue is whether, under our Reciprocal Law, a Virginia 
company is required to deposit North Carolina securities. In my 
opinion it is. Our statute is as follows: "Reeipiocal Laws. — When by 
the laws of any other State or nation any taxes, fines, penalties, licenses, 
fees, deposits of money or securities, or other obligations or prohibi- 
tions are imposed iipon insurance companies of this State doing business 
in s>ich other State or nation, or upon their agents therein, then so 



liUl.] Document ISTo. 6. 201 

long as such laws continue in force, the same taxes, fines, penalties, 
licenses, fees, deposits, obligations and prohibitions of whatsoever kind 
shall be imposed upon all such insurance companies of such other States 
or nations doing business within this State." 

The statute, in terms, declares that the same deposits shall be required 
of others that are required of us. The natural meaning is that the 
deposits shall be the same in amount and in character. This would 
seem to be the fair and reasonable construction of the language of the 
statute. If we go behind tlie words of the statute and get at its pur- 
pose, then no other construction is possible. The purpose of the Re- 
ciprocal Law is to force other States, in dealing with our companies, 
to observe the golden rule. If Virginia will not accept as a deposit 
a North Carolina security, then a reciprocal law ex vi termini requires 
North Carolina to decline to accept a Virginia security. 

I regret that I can not concur in the interpretation of the Insurance 
Commissioner of Virginia, but the trouble arises, not from a mote in 
the eye of North Carolina, but from a beam in the eye of Virginia. 
Respectfully submitted, T. W. Bickett, 

Attorney-General. 



( ORPORATIONS DOING BUSINESS UNDER SAME NAME AS 
DOMESTIC. 

March 15, UI09. 

Hon'. .T.\s. R. Young. Insurance Commissioner, Raleigh, N. C. 

Deah .Sir: — I am in receipt of your letter inquiring as to whether or 
not a foreign insurance company should be allowed to enter this State 
when another company, either domestic or foreign, is aljead}' doing 
business here under the same name. 

Replying thereto I beg to state that section 4727 of The Revisal of 
1905, under subchapter G, entitled "Domestic Companies," says: "The 
procedure for organizing such corporations shall be as follows: The 
proposed corporators, not less than ten in number, a majority of whom 
mu^t be re-idents of the State, shall subscribe articles of association 
setting forth their intention to form a corporation; its proposed name, 
which must not so closely resemble the name of an existing corporation 
doing business under the laws of this State as to be likely to mislead 
the public." 

This section clearly and exclusively reifra to domestic companies. It 
relates to their formation, their organization, and does not remotely 
apply to foreign companies which have already been organized and char- 
tered by tlieir parent State, and simply desire license to do business 
in North Carolina. 

Under subchapter 7, entitled "Foreign Companies," section 47-10 of 
The Revisal of 1905 says that foreign insurance companies, upon com- 



202 Document ISTo. 6. [Session 

plying with the conditions herein set forth applicable to such com- 
panies, may be admitted to do business in this State. And then, under 
section 4747, the conditions of admission are fully and clearly stated. 
None of these conditions refer to the name of the foreign company, and 
it must be presumed that the provisions of section 4727 were not in- 
tended to apply to such foreign companies. 

The reason of the distinction is manifest. When it is proposed to 
organize a new company the name is of little moment, and can be 
readily altered without difficulty and without prejudice to the com- 
pany proposed to be organized. 

But when a foreign company desires to enter the State it may well 
be that it has been doing business for a hundred years under the name 
granted it under its parent State. The name has become a part of the 
business of the company. To change it would subject the company to 
great inconvenience, and to deny it the right to enter the State would 
be a manifest injustice. Indeed, it is doubtful as to whether or not 
a corporation can do business in one State under one name and in an- 
other State under a different name. 

It is, therefore, my opinion that under the law you would not have 
the right to deny the foreign company to do business in the State upon 
the ground that another company is already doing business here under 
the. same name. 

The exact question which you present has been decided by the Su- 
preme Court of the State of Illinois under a statute similar to our 
own. The Supreme Court of that State says: 

"A foreign insurance company can not be denied a license to do busi- 
ness by reason of the similarity of its name to that of a domestic cor- 
poration, under act of May 31, 1879, providing that foreign companies 
may be licensed on compliance with certain conditions, although by sec- 
tion 4 of the latter act the Superintendent of Insurance has the right 
to reject any name or title applied for bj' any company if it is too 
similar to one already appropriated, as this section refers only to 
domestic corporations." 

State ex rel. Traders Fire Ins. Co. v. Van Cleave, 47 L. R. A., 
p. 796. 

Respectfully submitted, T. W. Bickett, 

Attorncy-Oeneral. 



lidl.J Doci-MENT No. (). 20:] 

IXCEXDIARY FIRES— LETTERS 1> REGARD TO. 

July 29, 1911). 
Hox. Jas. R. Young. Insurance Voiiiinissioncr. Raleigh, N. C. 

Dear Sih: — Replying to your iiKjuiiy relative to allowing eupie-- of 
letters sent you in regard to supposed incendiary fires to be made by 
outside parties, I beg to advise that in my ojiinion such a course would 
handicap the work of the Department and would be against public 
policy. In the particular case under consideration it might do no harm, 
but of course the ruling of the Department must be without respect to 
persons. 

If the court requires you to make disclosures, the Department is re- 
lieved from any responsibility. 

Very truly yours, T. W. Bickett, 

,i ttornc\j-Gen eral. 



COaraiTTEE TO ASSESS VALUE OF SECURITIES. 

August G. 1909. 
Hox. Jas. R. Young, Insurance Commissioner, Raleigh, N. C 

De.\r Sii!: — Replying to your recent inquir}' I beg to advise that I 
do not think chapter 920 of the Public Laws of 1909 applies to securi- 
ties deposited with and approved by the Commissioner prior to the 
passage of the act. The last clause of section 2 of the act provides 
that twice a year the committee shall review and assess the value of all 
securities, and I think under this clause the committee would have the 
right to reject anj' securities deemed by it unsafe or inadequate. 

Replying to your second question, I beg to advise that section 4731 
of '1 he Revisal was amended by chapter 798 of the Laws of 1907, which 
provides that where the capital stock of an insurance company is in 
excess of .$100,000, that after the .$100,000 is invested in the class of 
securities mentioned in section 4731, the excess may be invested in 
securities approved by the Commissioner. Chapter 920 of Laws of 1909 
therefore does not affect 4/31 as amended by the Laws of 1907 as above 
set out, except that the securities would have to be approved by the 
eonnniltee instead of by the Commissioner alone. 

Replying to your third question, as to whether or not it is your duty 
to turn over to the Treasurer securities on deposit other than those 
deposited under 4780 and 4781, I beg to advise that there may be some 
doubt as to whether or not this is absolutely required, but there is no 
doubt that the bond of the Treasurer would be responsible for all securi- 
ties delivered to him by you, as he would receive them by virtue of his 
ofTrce. I know that it was the purpose of the Legislature to make the 
Treasurer the custodian of all these securities, to the end that vour 



204 Document No. 6. [Session 

Department might be relieved of the trouble of looking after tliem. anj 
to the further end that there might be the two official records of the 
securities which could be checked up and in this way the work of the 
Auditing Committee be facilitated. I therefore advise you to turn over 
all securities to the Treasurer and take his receipt therefor. 

Very truly yours, T. VV. Bickett, 

Attorney-General. 



CAPIT.VL STOCK OF FOREIGX INSURANCE COMPANIES. 1 

September 7, 1910. 
Hon. Jas. R. Young, Insurance Commissioner, Raleigh, N. C. 

Dear Sir: — Replying to your favor of the 6th, in which you ask 
whether foreign insurance companies, seeking to do business in this 
State, must have a paid up capital stock of $100,000 for each class of 
business that they propose to do, I beg to advise: 

Tlie requirements for a capital stock of not less than $100,000 is 
found in Kevisal, sec. 4747. The next section, 4748, says: "No insur- 
ance company attempting to do business in the State shall be author- 
ized to transact more tlian one class or kind of insurance therein unless 
it has the requisite capital for each business engaged in and shall have 
paid the license taxes and fees for each class or kind of insurance as 
by this chapter provided." 

Section 4729 being found in the same chapter as section 4748, classi- 
fies the insurance business in this State, and in determining what is a 
separate and distinct class of business you would have to be governed 
entirely by the classification made in the statute. 

It will be observed tliat this classification determines the amount of 
capital stock required and the license fees which must be paid. The 
section referred to divides the insurance business into the following 
separate and distinct classes: Plate Glass, Health, Hail, Marine, Life, 
Fire, Fidelity, Accident, Steam Boiler, Live Stock. 

This classification is binding on your Department, and tlie question 
as to whether any two or more of these classes should be combined is 
one that should be addressed to tho legislative and not to the executive 
dcpaitnient of tlie government. 

Very truly yours. T. W. Bickett, 

Attorneij-Oeneral. 



lull.] Document No. 6. 205 

OPINIONS TO COMMISSIONER OF AGRICULTURE. 



BAGS OF FLOl R— LAW KEQIIRING TO BE OF CERTAIN SIZE 
CONSTITUTIONAL. 

March 2, 1910. 

Hon. \V. a. Gkaiiam, Commissionei' of Agricultuie, Raleigh, N. C. ■ 

Dear Sir: — Your favor of the 28th to hand. It appears that * * ♦, 
of Chicago, challenges the validity of section 3, chapter 55.5 of the 
Public Laws 100!). The section reads as follows: 

Sec. 3. It shall be unlawful for an.y person or persons to pack for 
gale, sell or offer for sale in this State flour, except in packages contain- 
ing by standard weight twelve pounds, twenty-four pounds, forty-eight 
pounds, ninety-eight pounds, or one hundred and nincty-si-x pounds of 
flour, with the weight plainly stated on the outside of the package: 
Provided that sections one and two of the act shall not apply to the 
retailing of meal or flour direct to customs from bulk, when the same 
is priced and delivered by actual weight or measure." 

It is not e.xpressly stated upon what grounds the Chicago company 
questions the validity of the statute, but I infer from the letter you 
enclose that it is upon the ground that the regulation is an interference 
with interstate commerce. But the ^tatutc does not touch interstate 
commerce at all. It relates to the sale of Hour in this State. The 
statute does not prescribe the weight of packages which may be shipped 
into this State, but confines itself to packages sold or offered for sale 
within the State. Therefore, the' sale which is regulated is essentially 
domestic, and the domain of interstate connnerce is not entered at all. 
It is a police regulation made for the protection of our people from 
fraud and imposition, and the right of the States to enact such laws 
in regard to weights and measures is universally recognized. 
See Pittsburg Coal Co. v. La.. 156 U. S., 590. 
Cooley's Const. Limitations, Olh Ed., 744. 

In Freund on Police Power, sec 275, it is said: "In a numljer of 
cases statute-! prescribe that certain commodities shall be sold by a 
given weight or measure or in a certain package, and not otherwise, 
as that bread shall be sold in loaves of two pounds or in half, three- 
quarters or quarter loaves; that coal, when sold in quantities of five 
hundred pounds or more, shall bt sold by weight. Such laws Iiave been 
sustained without much questioning." 

In I'coplo V. Wagner, 13 L. R. A., 2811, the Supreme Court of Jlichi- 
gan upheld an ordinance establishing the weight of the loaves of bread 
sold in the city. It would seem that if it is competent to prescribe the 
weight of the loaf it would a fortiori be lawful to prescribe the weight 
of the sack of flour, as the greater would include the less. 



20(5 Document No. (3. [Session 

Both in England and in the United States statutes have been uplield \ 
compelling the sale of foodstuffs, fuel, etc., in certain quantities by 
weight. 

See London Bread Act, 3 George IV, ch. 106. 

Laws of New York, 1890, ch. 230. 

Chicago Rev. Code, sec. 1140. 

Mass. Revised Statutes, chs. 5(i and 57. 

The manifest purpose of our statute is to protect the people from 
uncertain weights. An illiterate man might not be able to tell how 
many pounds were stamped on the sack, a careless man might not 
notice the number. But when the law requires flour to be sold in 
packages containing twelve, twenty-four, forty-eight, ninety-eight and I 
one hundred and ninety-six pounds, the citizen will always know from ■ 
the size of the sack just what he is getting, and theie is no room left 
for fraud or mistake. 

Respectfully submitted, T. VV. Bickett, 

Attoinry-Gencnil. 



FINES FOR VIOLATING PURE FOOD L.VW, DISPOSITION OF. 

May 2G, 1910. 
Hon. W. a. Graham, Commissioner of Agriculture, Raleiyh, N. C. 

Dear Sir: — Yours of the 25th just received, asking my opinion as to 
what should be done with the fines collected in Buncombe County at a 
recent court held, for violating the Pure Food Law. 

I have looked over the correspondence between yourself and Mr. 
Erwin, the Clerk of the Court. The law, I think, supports the view 
taken by Mr. Erwin. 

The Constitution, Art. IX, sec. 5, appropriates all fines for violation 
of the criminal laws of the State for establishing and maintaining the 
free schools of the various counties, and the Supreme Court has repeat- 
edly held that any statute which attempts to apply these amounts to 
any other purposes is in violation of the Constitution. 

Chapter 28 of the Laws of 1899 provided that the fines and penalties 
imposed in the town of Henderson should be paid into the treasury for 
municipal purposes. The court, in discussing the question when an 
action was brought by the board of education of the county against the 
town for the amount of fines and penalties received, uses the following 
language: "The provisions of the first section of this act that said fines 
and penalties shall be paid into the treasury of said town for municipal 
purposes, is so palpably in conflict with Article IX, section 5. of the 
Constitution, which says that all moneys so collected shall belong to 
and remain in the several counties and shall be faithfully appropriated 



11)11.] Docr.MENT Xo. 6. 207 

for establishing and maintaining free public schools in the several 
counties of the State, that we feel unwilling to discuss its unconstitu- 
tionality. We can not think it needs more than a comparison of the 
provisions of the statute with the provisions of the Constitution to show 
the repugnancy of the statute to the provisions of the Constitution." 
Board of Ed. v. Henderson, 126 N. C, 093. 

The court has decided the same question in more recent decisions, one 
of which is School Directors v. City of Asheville, 137 N. C, 503. 

From the above I am of the opinion that so much of the Food and 
Drug Act which provides that the fines are to be paid into the State 
Treasury for the benefit of the Department of Agricultuie, in execut- 
ing the provisions of the act, is uncon-titutional and can not be enforced. 
Very truly yours, T. W. Bickett, 

Attorney-General. 

IjV G. L. Joxes, Laic Clerk. 



RIGHTS A>D PKEKOGATIVES OF THE CO.UMI.S.SIOXEK OF 
AGRKULTIKE. 

July 11, UlU). 

Hon. VV. A. Graham, Commissioner of Agriculture, and Ho.x. R. W. 
Scott, Member of Board, Raleigh, N. C. 

Gentlemen: — I have carefully considered the matter submitted to 
me b.v the Commissioner of Agriculture and the Board of Agriculture 
relative to the rights and prerogatives of the Commissioner and the 
Board, and beg to submit the following: 

The Board of Agriculture, at its December session 1009, adopted the 
following resolution: 

"That a committee of three, to be known as the Executive Committee 
in charge of test farms, be elected, whose duty it will be to have entire 
control and management of the test farms and test farm work." 

The question arises as to whether or not this takes awa.v from the 
Commissioner of Agriculture the duties devolved upon him by law. 
Section 3931 of The Revisal of 1905 says: 

"The Department of Agriculture sliall be under the control of the 
Commissioner of Agriculture with the consent and advice of a board 
to be styled 'The Board of Agriculture.' " 

Prior to 1899, the Commissioner of Agriculture was elected by the 
Board of Agriculture — was the agent and ofi[icer of the Board and an- 
swerable to it in all things. Under the present law, the Commissioner 
is no longer the agent of the Board, but the officer of tlie people. He 
receives his commission from the people and is answerable to the people 
for the manner in which he disdiargcs the duties imposed upon him by 
law. He is the executive officer of the Department of .Agriculture, and 
all of the work of the Department iiuist 1>p done under his supervision. 



■20b Document ISTo. 6. [Session 

This is expressly required by sections 3931, 3940 and 3944. Section 
3944 says: 

"The Commissioner of Agriculture, by and witli tlie consent and 
advice of the Board of Agriculture, shall be especially charged (sub- 
section 5) with investigations and experiments directed to the intro- 
duction and fostering of new agricultural industries adapted to the 
various climates and soils of the State, especially the culture of truck 
and market gardens, the grape and other fruits (subsection 11), with 
such investigations as will best promote the improvement and extension 
of diversified farming," etc. 

Subsection 1(5 is also in line with subsections 5 and 11, and the words 
"under the auspices of the Board of Agriculture" mean that what is 
done witli reference to the test farm shall be done by the Commissioner 
under the general control and direction of the Board of Agriculture. 
It therefore appears that the resolution above quoted deprives the Com- 
missioner of Agriculture of the right to actively supervise and direct 
the test farms and, inasmuch as the law quoted specifically imposes 
upon the Commissioner this duty, the resolution is, in my opinion, in 
derogation of the statute and ought to be rescinded. The Board of 
Agriculture is given large supervisory powers. It can control the gen- 
eral scope and character of the woric of the Department and can specify 
the amount of money to be expended in the worlv, but the execution of 
the plans of the Board is left to the Commissioner, and he is responsible 
to the Board and to the people for the efficient execution of the work. 
The suggestion that this construction reduces the Board of Agriculture 
to the position of an advisory body is not tenable, for the body that 
has the right to say what shall be done and what shall be paid for 
doing it exercises a very real control over the affairs of the Depart- 
ment. 

The next question is whether the men necessary to carry on the work 
of the Depaitment should be elected by the Board or appointed by the 
Commissioner. The statute (section 3939) says: 

"The Commissioner of Agriculture shall appoint a secretary and pre- 
scribe his duties, and shall appoint such emploj'ees as may be necessary 
to the efTicient prosecution of the duties of the Department of Agri- 
culture." 

In my opinion this section imposes upon the Commissioner the duty 
of appointing such men as may be necessary to the efTicient prosecution 
of the work of the Department. The suggestion is made that the word 
"employees" in the section quoted refers only to janitors and servants, 
but janitors and servants could not be expected to efTiciently prosecute 
the work of the Department of Agriculture. The character of the em- 
ployees meant by the word used in the section must be determined by 
the character of the work they are expected to do. Moreover, the same 
word "employees" is used in section 3933', which confers upon the Board 
the right to regulate the salaries of all officers and employees other 



1911. J DociMEXT No. 0. liO!) 

than those whose salaries are fixed by law. The Legislature doubtless 
thought that it was wise to confer upon the Board the right to create 
a position and fix the salary, and upon the Commissioner the right to 
appoint the man to fill the position. This conclusion is supported by 
the further fact that section 3941 specifically confers upon the Board of 
Agriculture the right to employ a State chemist, and the Oil Inspection 
Act of 1909 confers upon the Board the right to appoint the oil in- 
spectors. So that it appears that wherever the Legislature intended 
positions to be filled by the Board, it is stated so in terms, but has 
conferred the general authority upon the Commissioner of Agriculture. 
I feel that the interpretation that I have given is supported by the 
verbiage of the several statutes and is in harmony with the general 
tenor of chapter 87 which maps out the work of the Department of 
Agriculture. 

Kesppctfully submitted, T. W. Bickett, 

Attorney-General. 



OIL TANK— T.iX TO BE PAID OX ENTIRE CONTEXTS. 

July 22, 1910. 
Hon. W. a. Graham, Raleigh, N. C. 

Deak Sir: — Replying to your favor of the 8th in re tax on Mineral 
Seal oil I beg to advise that in my opinion the tax should be paid on 
the entire contents of any tank when the oil in said tank is offered 
for sale in Xortli Carolina. Section 1 of the law says: 

"That all kerosene or other illuminating oils sold or offered for sale 
in this State for illuminating purposes shall be subject to an inspection 
and test to determine the safety and value for illuminating purposes." 

Section 3 says: 

"For the purpose of defraying expenses connected with the inspection, 
testing and analyzing oils in this State there shall be paid to the Com- 
missioner of Agriculture a charge of one-half cent per gallon, which 
payment shall be made before delivery to agents, dealers or con-uniers in 
tliis State. Each barrel, tank, tank car, or other container of oil shall 
have attached thereto a tag or stamp stating that all charges sjiecified 
in this section have been paid ; and the Commissioner of Agriculture, 
with the advice and consent of the Board, is hereby empowered to pre- 
scribe a form for such tags: Proviileil, that they shall be such as to 
meet the requirements of the trade in oils, and to adopt such rules and 
regulations as will insure the enforcement of this law." 

It will be noticed that the law specifically applies to all oil ofTered 
for sale in this St!\te, and certainly it will not be contended tliat all 
oil in the tank is not ofTered for sale in this State; that is to say, the 



14 



210 DotuMEXT No. 6. [Session 

Standard Oil Company would not decline to sell all the oil in a tanlc 
to any citizen of Nortli Carolina who desired to puchase the same. 

Again, the tax is to defray the cost of inspection, and all the oil in a 
tanlc must be inspected and tested, for no one Ivnows what will be sold 
in North Carolina and what in other States. 

Again, the law says the Board shall adopt such regulations as will 
insure the enforcement of the law. 

It would be well-nigh impossible to enforce the law if a part of the 
contents of a tank is allowed to escape inspection and taxation. If the 
tanks contain separate compartments which are and can in no way be 
connected with each other, then one compartment could be set aside 
for the North Carolina oil and this compartment alone wduU be sub- 
ject to inspection and tax. 

Very trulj' yours, T. W. Bickett, 

Attorney-General. 



FLOUR— BLEACHED BT ALSOP PROCESS LAAVFUL. 

Hon. W. a. Graham, Commissioner of Agriculture, liahigh, N. G. 

Dear Sir: — On April the 15th you addressed to this Department a 
communication in which you say; "The North Carolina Millers' Asso- 
ciation requests the Commissioner of Agriculture of North Carolina to 
consent that he will not ask that any indictment be brought against 
any mill in North Carolina for bleaching flour by the Alsop process 
until a decision shall be rendered by the United States Supreme Court; 
the court of final resort in such matters, since there are eminent chem- 
ists and other scientific men who maintain that bleaching does not 
render flour injurious as food," and you desire the opinion of this De- 
partment as to whether or not you have authority to grant the request 
of the Millers' Association. 

The law governing this subject is found in chapter 368, Laws of 1907, 
amended by chapter 900, Laws 1909. As amended the law provides that 
for the purposes of the act an article shall be deemed to be adulterated, 
in the case of food — 

First. If any substance has been mixed or packed with it, so as to 
reduce or lower or injuriously alTect its quality or strength. 

Fourth. If it be mixed, colored, bleached, powdered, coated, or stained 
in a manner whereby damage or inferiority is concealed. 

Fifth. If it contains any added poisonous or other added deleterious 
ingredient which may render such article injurious to health. 

It will be observed that bleaching per se is not denounced by the 
statute, but only such bleaching that conceals damage or inferiority. 
The word "bleached" was by the act of 1909, referred to, inserted be- 
tween the word "colored" and the word "powdered," in the act of 1907. 
It is a well-known rule of construction that the meaning of a word in a 



i 



1911.] Document No. 6. 211 

statute is largely determined by the company it keeps, and applying 
this rule we must conclude that per se it is no more unlawful to 
"bleach" than it is to "powder." 

If bleaching conceals damage or inferiority, it is unlawful, and you 
would have no right to authorize it or '"wink at it." The law makes no 
provision for "immunity baihs" to be given by your department. How- 
ever, I think the damage or inferiority should be real, material, and 
not speculative or infinitesimal. 

If the word bleach had not been inserted in the statute, yet if the 
process reduces the food value of the article or adds to it any poisonous 
or deleterious ingredient, the process would be obnoxious to the statute. 
But here again I think the courts would hold that the adulteration must. 
be material, such as to constitute a real menace to the health of the 
consumer, and not merely theoretical or infinitesimal. 

Therefore, whether or not bleaching in any given case is a violation 
of the law, is a que-tion of fact to be determined by an analysis of the 
particular fiour bleached. 

In the hearing before me it developed that there was considerable 
ditl'ercuce of opinion among those qualified to speak as to the exact 
effect of bleaching upon the flour. 

The State Food Chemist, on whose opinion you properly rely, makes 
out a strong case against the Alsop process and his conclusions are 
supported by a ruling of the United States Department of Agriculture 
by a decision of a Federal court in Louisiana and by a number of emi- 
nent chemists. 

1 he millers, on the other hand, earnestly contend that it has not yet 
been demonstrated that bleaching is adulteration. They cite a North 
Dakota case in which it is found as a fact "that the quantity of nitrites 
or nitrite reacting material in the flour that has been treated by the 
Alsop process of bleaching is extremely minute; and the largest quan- 
tity disclosed by chemical analysis in flour that has been subjected to 
the greate-t degree of bleaching that is possible for commercial purposes 
is so small that it could have no appreciable effect, deleterious or other- 
wise, on the health of the consumer of such flour." 

Tliey also cite the Iowa cases which they maintain were abandimed 
by the Government because the analysis of tlic flour bleached sliowed the 
presence of nitrites in such minute quantities that the Attorney-General 
of the United States advised that they did not amount to adulteration. 
They strenuously insist that the United States Government is not pro- 
ceeding against every miller who bleaches flour, but that its activities 
arc, as yet, experimental, and that it will be impossible to exclude 
bleached flour from this State unless the United States Government 
shall assume an a^".;r('S<ive policy and serve notice that every miller 
who puts in the <l;:iiincls of interstate commerce flour bleached by the 
.\Isop process will lie at once proceeded against. 



212 Document No. G. [[Session 

They further fuiitcnd that in view of the attitude of the United States 
Government it w.iuld worlc a liardship upon the Nortli Carolina mills 
for your department to hold that bleaching per se is adulteration. 

Upon the whole case I am of the opinion that the Commissioner of 
Agriculture can not grant to any one immunity from prosecution for 
a violation of the law, but I am further of the opinion that the law 
does not forbid bleaching per se, and that it is entirely lawful for the 
Commissioner of Agriculture to notify the North Carolina millers that 
for the present the Department of Agriculture will not insist as a 
matter of fact that bleaching by the Alsop process amounts to adultera- 
tion, but that any flour which by actual analysis is found to contain 
nitrites or any other poisonous ingredients in such quantities as to con- 
stitute a real menace to the health of the people will be seized and the 
parties selling the same prosecuted. 

It might be well enough for the State Chemist to say what percentage 
of nitrites found in flour would be a real menace to health, and for 
the Department to notify the millers that flour found to contain a 
greater percentage will be deemed to be adulterated. 

Respectfully submitted, T. W. Bickett, 

Attorney-General. 



^.,11] Docr.MEXT No. 6. 213 

MISCELLANEOUS OPINIONS. 



FLOUR, SALE OF CEKTAIX SIZED BAGS OF. 

September 9, 1910. 
Mr. W. if. Allen, tiiate Food Chemist. Raleigh, X. C. 

Dear Sir:— I am in receipt of yours of the Stli enclosing letter which 
Tou liave received from certain parties in North Carolina relative to 
"tlie sale of flour in bags of certain sizes. From the letter enclosed 
it seems that certain parties in the State, instead of making a b:ig con- 
tain the quantity of flour required, placed a package of soda in the 
flour and tlie soda and tlie flour together make the required number of 
pounds. You wish t.o know if this is contrary to the terms of the 
statute. 

The statute says it is unlawful for any one to sell or ofl'er for sale 
flour except in packages containing, by standard, weight, 12 pounds, 
■24 pounds, 4S pounds, 98 pounds, or 19G pounds of flour with the 
weight phiinly stated on the outside of the package." etc. 

I^think the" method of the party referred to is not in conformity with 
the statute. He sells the required number of pounds all told, but not 
the required number of pounds of flour. If he could place a package of 
soda in the bag, he eouhl equally as well place a box of shoes, and if he 
can place one box of shoes he could place four boxes of shoes. He would 
thus purport to sell so many pounds of flour, whereas in fact he might 
sell only a few pounds of flour and a great many pounds of shoes. 
Very truly yours, T. W. Bickett, 

At lorney-General. 

By G. L. .Jones, Law Clerk. 



IMMVEP. OF LEGISLATUJE TO DECLARE LA>D GUAM VOID. 

.Tanuary .30, 1909. 
llox. .r. W. McWii.LiAMS, Houxc of Representatives, Raleigh, \. C. 

Dear Sir: — You sul>mit to nic a petition signed by sundry citizens 
of Hyde Connty asking that the Legislature invalidate the entry of and 
grant to tlie Audubon Society of certain lands in Hyde County. 

You desire to know whether or not such an act of the Legislature 
would be unconstitutional. 

Heplying thereto I beg to say that the Audubon Society of Nnrth 
(•;irollna was incorporated Ijy the General Assembly of 1903, Private 
L;!ws. ih. :i."i7. That part of this chapter pertinent to your inquiry is 



214 DociJiKXT ^o. 6. [Session 

as follows: "J. Y. Joyner, T. Gilbert Pearson, R. H. Lewis, A. H. 
Boyden, H. H. Briralej', P. D. Gold, Jr., J. F. Jordan, and E. N. Wil-on 
are hereby created a body politic and corporate under the name and 
style of the Audubon Society of North Carolina, and by that name and 
style they and their 'associates and successors shall have perpetual suc- 
cession, with power to take and hold, either by gift, grant, purchase, 
devise, bequest, or otherwise, any real or personal estate, not exceeding 
fifty thousand dollars in value, for the general use and advancement of 
the purposes of the said corporation, or for any special purpose con- 
sistent with the charter; and such property shall be e.xempt from tax- 
tion ; to make rules and by-laws ; to have and to use a common seal, 
and to change the same at pleasure; and to do and perform all such 
acts and things as are or may become necessary for the advancement 
and furtherance of the corporation." 

It will be teen that the General Assembly expressly authorizes the 
Society to take and hold, either by gift, grant, purchase or devise, etc., 
any real and personal estate. 

Section 1G92 of The Revisal provides that any citizen of this State 
and all persons who have or shall come into the State with bona fide 
intent of becoming residents and citizens thereof, shall have the right 
and privilege of making entries of and obtaining grants for vacant and 
unappropriated lands. 

A corporation is a citizen of the State within the meaning of this 
section. This has been a uniform construction of our courts and par- 
ticularly of the State Department, no distinction in the matter of grants 
being made between a private individual and a domestic corporation. 

It appears from the records on tile in the State Department that the 
lands in question were entered by the Audubon Society of North Caro- 
lina upon the first day of March, 1906, and thereafter, to wit, on the 
12th day of December, I'JOO, the Society paid to the Treasurer of the 
Board of Education the amount due the State for the lands, and grant 
for the same was duly and regularly issued by the Secretary of State. 

The question, then, is as to whether or not the State, by legislative 
enactment, can take away this land from the Audubon Societj'. In 
my opinion it can not, for such an act would be a direct violation of 
that provision of the Constitution of the United States which declares 
that no State shall pass a law that impairs the obligation of a contract. 

The grant of the State for a valuable consideration is a contract with 
the grantee within the meaning of this clause of the Constitution of the 
United States. 

This has been expressly hold by tlie Supreme Court of the l^nited 
States in the ease of Fletcher v. Peck, (! Cranch., 8S, and this doctrine 
has also been expressly upheld by our own Supreme Court in the case 
of Land Company v. Hotel. 1.34 N. C, 397. 

Very truly yours. T. W. Bickett. 

Attorney-Oenernl. 



11(11. J l)OCi:.\lEM' No. (j. 215 

DOUBLE OFFICE HOLDING— FEDERAL AND STATE. 

February 12, 1909. 
Hox. Daviu C. Barnes, Rouse of Representutives. 

Dear Sir: — Kephing to your inquiry as to whether or not a man 
can hold the ollioe of United States Postmaster and the office of Legis- 
lator in North Carolina at the same time, I beg to advise that, in my 
opinion, he can not. The Constitution plainlj- declares, in Article XIV, 
sec. 7 : "Xo person who shall hold any office of trust or profit in the 
United States or any department thereof, or under this State or any 
other State or government shall hold or exercise any other office or 
place of trust or profit under the authority of this State, or be eligible 
to a seat in either house of the General Assembly." 

Ordinarilj- the law is that when a man accepts and qualifies for a 
second office, the first is ipso facto vacated, but this rule does not apply 
where the party holds a Federal office and accepts a State office. 

\ ou will find the whole subject discussed in Barnhill r. Thompson, 
I2i X. C, 493, and in the cases cited in the opinion. 

Very truly yours. T. W. Bickett, 

Attorney-General. 



COUNTY COMMISSIONERS REQUIRED TO APPOINT SANITARY 
COMMITTEE. 

May 20, 1909. 
Dr. R. H. Lewis, Raleigh, N. C. 

Dear Sir: — I beg to acknowledge the receipt of yours in reference 
to the Sanitary Committee and Superintendent of Health in Ashe 
County. I beg to advise that, in my opinion, it is mandatory upon the 
Chairman of the Board of County Commissioners of Ashe County and 
the Mayor of Jefferson to appoint two physicians to act as members of 
the Sanitar.v C'(mmiittee, as provided by section 4444 of The Revisal of 
1905. If the officers named persist in refusing to appoint the physicians 
as required by law, they can be proceeded against by mandamus, and 
possibly by indictment, for failure to perform their official duty. 

If the Sanitary Committee of Ashe County shall fail to elect a county 
superintendent of health by the first Monday in July, then it would be 
the duty of the State Board of Health to appoint a county superintend- 
ent of liealth for Ashe and fix his compensation. The practical way out 
of the trouble presented by the letter of Mr. Buie is for the Mayor of 
Jefferson and the Chairman of the Board of County Commissioners to 
designate two physicians to act in conjunction with the Board of County 
Commissioners as a Sanitary Committee, and then let this committee 



216 Document No. 6. [Session 

elect as Superintendent of Health the man already named by the Board 
of Commissioners of Ashe County. 

Very truly yours, T. W. BiCKETT, 

Aftorneji-Genenil. 



COMPENSATIOIV OF COUNTY SDPEKIXTENDEPiT OF HEALTH. 

May 20, 1909. 
Dr. R. H. Lewis, Raleigh, N. G. 

Deau Sir: — I am in receipt of your letter of May 14th with reference 
to the County Superintendent of Health of * * * County. It ap- 
pears that the sanitary committee of this county duly elected a super- 
intendent of health and fixed his salary at .$225. It furtlier appears 
that the physician elected declined to serve for less than $300. 

This presents a situation which I do not think the State Board of 
Health has power to relieve. It can only elect a superintendent of 
health when the sanitary committee of the county shall fail for two 
months to elect one. But in this case the Committee of * * * 
County has elected a superintendent who declines to serve on account 
of an allei^ej inadi'qu*cy in salary. There is a difference between the 
physician and the sanitary committee of seventy-five dollars. This dif- 
ference I do not think the State Board of Health can adjust. To hold 
that the State Board of Health can, in a case of this sort, fix the salary 
would be to substitute its judgment for the judgment of the sanitary 
committee upon the value of the services to be performed by a super- 
intendent of health in any given county. I do not think the Legislature 
intended to confer this power on the State Board of Health, but in- 
tended to leave the matter of compensation to the discretion and good 
judgment of the folks at home, so long as they were willing to exercise 
that discretion. 

This may produce an awkward situation here and there, but it is an 
evil which ought to be left to the lawmaking power of the State to 
remedy, if they shall consider that an evil exists. 

Very truly yours, T. W. Bickett, 

Attorney-General. 



IIVSAIVE PERSON BONA FIDE RESIDENT. 

September 5. 1910. 
Mi.ss Dai.sy Denson, 

Hecretary Board f'liblir Cliaritirs, Raleigh, .V. C. 

My Deai! Mlss De\son: — Your favor of the 31st ultimo enclosing 
correspondence in the matter of the insanity of * * * has been re- 
ceived, and I have carefully gone over the entire matter. I think the 



1!M1.| ])oc^•^^EXT Xo. 6. 217 

case depends upon the question as to whether or not the party is a 
bona fide resident of North Carolina. You say that, upon investiga- 
tion, you thinlc she was insane before coming into this State. That 
beinj true I think the matter is disposed of by section 4587 of The 
Revisal, whicli provides that none but bona fide residents are allowed 
admittance in our hospitals, and says: "And no length of residence 
in this State of a person who was insane at the time tliey moved into 
the State would be sufficient to make such person a citizen or resident 
of North Carolina." 

Very truly jours, T. W. BiCKETT. 

Attorney-Seneral. 
By G. L. JOXES. Law Clerk. 



FEE FOR EXAMINATIOX OF WATEHS. 

•July 16, 1900. 
Di:. W. S. Rankin, 

Secretary of State Board of Health, Raleigh, N. C. 

Dear Sir: — Referring to yours of the 12th relative to the contention 
•of the Glenn Springs Company of Spartanburg, S. C, I beg to advise: 

It seems that t!ie Glenn Springs Company is laboring under a mis- 
apprehension of tlie true nature of the tax required by section 3057 of 
The Eevisal of 1905 as amended by chapter 808 of the Public Laws of 
1909. The ta.\ required is not for purposes of revenue. The fee for the 
license issued is not for the privilege of doing business in the State, but 
is an essential inspection tax levied to defray the expenses incident 
to muintaining a department to protect the public health. 

The section referred to as amended reads: "l<^or the better protection 
of the public and to prevent the spread of communicable diseases there 
shall be established a State Laboratory of Hygiene, the same to be 
under the control and management of the State Board of Health, and it 
shall be the duty of the State Board of Health to have made in such 
laboratory monthly examinations of samples from all public water sup- 
plle< of the State; of all waters sold in bottles or other packages, and 
of all spring waters that are maintained and treated as an adjunct to 
any hotel, park or resort for the accommodatiun and entertainment of 
the public." 

To support the said Laboratory there is levied a graduated t;ix as 
follows: For springs or wells, the gross annual sales from which for 
the ])revious calendar year are less than two thousand and more than 
fifteen liundrcd dollars, fifty dollars: less than fifteen hundred and more 
than one tluiu-and dolhirs. forty dollars: less than one thousand and 
more than five hundred dollars, thirty dollars; less than five hundred 
and more than two hundred and fifty dollars, twenty dollars; and less 
than two hundred and fifty dollars, fifteen dollars. That water com- 



218 DoriMENT No. 6. [Session ' 

panies beyond the limits of the State can be compelled to pay this in- 
spection tax will not be denied. The right of the State to levy inspec- ; 
tion taxes of this kind is in terms allowed by Article I, section 10, of 
the Constitution of the United States. The whole subject is exhaust- 
ively discussed by the Supreme Court of the United States in the ease 
of Patapsco Guano Co. i\ Board of Agriculture, 171 U. S., 345, and the 
right of the State to levy inspection taxes is clearly upheld. 

If the State can levy a tax for inspecting the fertilizers that go into 
the ground, it would seem to follow that it can levy a tax for inspection 
of the water upon whose purity the very lives of the citizens depend.- 

In computing the tax to be paid by outside companies there can be 
considered only the amount of water shipped into this State, as it would 
be inequitable and unlawful to charge an inspection tax based upon 
water sold by a company whicli did not come into this State. 

The eminently fair and humane policy of our" statute is seen in the 
proviso in regard to outside companies, which is as follows: "Provided, 
that satisfactory evidence of purity furnished by the State laboratories i 
of other States agreeing to reciprocate in this matter with this State 1 
shall be accepted in lieu of the said license tax." 

I am satisfied that when this view of the matter is presented to the 
outside water companies they will at once recognize not only the legality 
of our statute, but its wisdom and justice as well. 

Respectfully submitted, T. W. Bickett, 

Attorney-General. 



TUBERCULOSIS SAJTATOKIIM. IXSPECTIOX OF RECORDS. 

July 11, 1910. 
Dr. W. S. Raxki.x, Raleigh, y. C. 

Dear Sir: — I am just in receipt of your favor of the 8th and note 
carefully the question contained therein. It seems that a certain party 
wishes you to furnish him with a copy of the report of an official in- 
spection of the State Sanatorium of Tuberculosis at Montrose, the mak- 
ing of said inspection being authorized by your office. 

To start with, I do not think you would be required to furnish a 
copy, as I know of no law to that effect. The question is, then, if you 
prefer him not doing so, can he require that you allow him the privilege 
of inspecting the records and making such copies as he cares for? If 
the party is an officer, or is connected in some like way with the insti- 
tution, it is very likely that he would be entitled to inspect the records 
and make copies from them. If he is not connected in any way with 
the institution, but is only a private citizen and has no personal interest 
in knowing what the report shows, I do not think you would necessarily 
have to grant the request he makes. It may be that there is something 
in the report which, in your opinion, it would be against public policy 



•ml Document No. (i. ^I'J 

nd acainst the best interests of the State to publish at this time, 
■he purpose of the law, as I understand it, in requiring that these 
eport. be made to your Board is that you may correct existing evils, 
nd not that vou mav show to the world the evils that exist. I am of 
he opinion that the question as to whether or not you make known 
hese reports is a matter resting largely in your sound discretion, and 
f vou think it best that they be not made public at this time you 
,ave the right t.. refuse to sulmiit then, to the general public tn,- ,n- 
-estigation. 

The following language taken from the case of Xewton v. Fisher, J8 
S. C, at page 24, is in point: 

'•If he has the right to make abstracts of all the records of 188G, he 
,as the right to make them for all the years; if he has the right to 
!opy or make abstracts of parts of the records, it may be the material 
,arts. he has the right to copy the whole. If it is the right of one 
It is the right of all. Once concede the right, and where will it endV 
rhe records'of this court, of all the courts, of the executive department, 
)f everv public office in the State would be subject to the same right 
in every individual in the State, and aside from the inconvenience and 
perhaps intolerable annoyance and loss of just emoluments to public 
officers, the danger and risk which they might incur in possible injury 
to the' records, affecting public and private rights, make it manifest 
that such right can not exist. It is not the right of all, it is not the 
right of one." 

Other jurisdictions bear me out in the view that I take. 
•■While the books and documents of a public office are the property 
of the public, and are preserved for public uses and purposes, it is not 
the unqualified right of every citizen to demand access to and inspection 
of them: but to entitle one to an inspection of such books and docu- 
ments, other than judicial records, he must show that he has an in- 
terest therein and desires an inspection thereon for a legitimate pur- 
pose." Brewer v. ^\'atson, 71 Ala., •299. 

See, also, Greenleaf on Evidence, Vol. 1, sec. 470, 10th Ed. 
34 Cyc, page 595. 
01 Ala., 310. 

Very truly yours. T. W. Bickett. 

Attorncy-(l encral . 

Bv G. L. .lo.Mos. Ijaic Cleric. 



220 DocujiENT No. 6. [Session] 

FERTILIZERS STORED IN NORTH CAROLINA— WHETHER 
LIABLE TO AD VALOREM TAX. 

October 14, 1909. 

Mr. C. E. Foy, Chin. Board County Comrs., Neio Bern, N. C. 

Dear Sir: — I am in receipt of your esteemed favor in regard to cer- 
tain fertilizers which were placed upon the bool<s for taxation. 

It appears that the Pocomoke Guano Company, a Maryland corpora- 
tion, owns a storage house in the city of New Bern. That its fertilizers 
are manufactured in Maryland and some of them are shipped to North 
Carolina, placed in said storage house and then distributed to sundry 
points throughout the State. In other words, the company uses New 
Bern as a distributing point and keeps quantities of its goods in storage 
there awaiting distribution. 

The question presented is whether the fertilizers which were in this 
storage house on the first day of June are subject to an ad valorem 
taxation. After carefully considering the question I have reached the 
conclusion that they are. The Revenue Act of 1909, sec. 2G, subsec. 2, 
provides: "All goods and chattels situated in some township, town or 
city other than that where the owner resides shall be listed in the town- 
ship, town or city where situated, if the owner or person having control 
thereof hires or occupies a store » * * or place of storage * • • 
for use in connection with such goods and chattels." 

The fertilizers in question come clearly within the provisions of this 
section, which makes the situs of the property the criterion as to 
whether it shall be listed for taxation. The statute is in harmony with 
the general rule that obtains in North Carolina. In Redmond v. Comrs,, 
87 N. C, 122, the court says: "Personal property of a nonresident held 
by his agent in this State is subject to taxation here. The legal fiction 
that it is deemed to follow the person of the owner has no application 
to questions of revenue." 

There is nothing in the Revenue Act, nor in the decisions of our own 
courts, in derogation of the Federal Constitution, but on the other 
hand, the Supreme Court of tlie United States, in Houston, v. Brown, 
114 U. S., (i:i2, licikls: "That coal sent by the owneis in Pennsylvania 
to their agents in New Orleans, to be there held for their account upon 
its arrival, becomes ,a part of the general mass of propertj' of Louisiana, 
and is siibject to taxation in common with all other property and in 
precisely the same manner." 

This general doctrine is reiterated in Pullman Palace Car Company 
r. Pcnii.. 141 U. S., 18, and in Refrigerator Company v. Flail. 174 
U. S.. 70. 

Cooley on Taxation, ;!d Ed., G.")3, says: "Statutes sometimes provide 
that tangible personal property shall be assessed wherever in the State 
it may be, either to the owner himself or to the agent or other person 



911.] Docu.MEXT No. 0. 221 

.aving it in cluuj;., and tlie.e is i„. doubt of the riglit to do tl.is where 
he owner is resident in tlie State." 

But the Pocomoke Guano Company claims that these fertilizers are 
Psenmt from taxation by virtue of section 39o5 of The Revisal. That 
ieetion levies an inspection tax of twenty cents per ton on fertilizers 
»nd in the la^t clause says: -Whenever any manufacturer of fertilizers 
,r fertilizer materials shall have paid the charges required by this sec- 
tion his "oods shall not be liable to any further tax whether by city, 
town or county." My construction of this section is that it prevents 
my town or city levying any further inspection tax. It means his 
goods shall not be liable to any further tax of this nature and does 
not refer to ad valorem tax. 

A case that is much in point is Insurance Co. c. Sirm/ma,,.^ 130 
N C ■>'3 where the court savs: "Our construction of section iS is 
consistent with the Constitution, Art. VII, sec. 9: "AH taxes levied by 
any county, city, town or township shall be uniform and ad valorem 
up.^n all property in the same, except property exempted by this Con- 
stitution ' Uur construction is also supported by and meets the re- 
quirements of section 3 of the Revenue Act (Acts 1901. cb. 3) which 
directs the levying and collection annually of an ad valorem tax of 
•certain rates on real and personal property in this State required to be 
listed in the Machinery Act, eh. 7, sec. 23. The last mentioned sec- 
tion requires the owner of property to list all his real and personal 
property, money, credits, investment in bonds, stocks, etc. Taking all 
the foregoing sections of the Revenue Act of 1901 together, we are satis- 
fied that their true constrution is that in case insurance companies per- 
form the requirements and take the benefits of section 78, they aie 
released and relieved of a tax on their capital st;.ck, which not infre- 
,,„ iitly is to a considerable extent artificial in that it stands for larger 
amounts than have ever been paid in or probably may ever be. or. if 
paid in, have become worthless as a true investment. The Legislature 
is presumed to have knowledge of such not unlikely conditions, and to 
fr.n) insurance companies to the extent mentioned in section 78, and 
th.rt, too, without the least intention to relieve them from the pay- 
ment of taxes ad valorem upon their real and personal property, uni- 
formity with other taxable property, as required by the Constitution." 
It will be observed that the Constitution requires a uniform .((/ ral- 
o,rm tax on all property that has a situs within the State of North 
( ar..lina. Tlierefore, the- Legislature would have no right to exempt 
:Miy property from an ad valorem tax because of its payment of a license 
.1, inspection tax. The inspection tax is really no tax at all, but a 
.iitiiin burden imposed upon the property by police regulation. If 
tie eonstruction insisted upon by the guano company should lie allowed, 
then the Lesi'^lature could exempt any property from ad valorem taxa- 
tion by re,|uiring it to pay a nominal license or inspection tax. 



222 DocuiME.vT No. (i. • ['^essionl 

I have gone into this matter somewhat fully because of its geiieralll 
importance, and because of my great respect for the counsel for thei 
guano company, who seem to entertain a contrary view. 

Very respectfully, X. W. Bickett, 

Attorney-General. 



LAND BELONGING TO COLORED A. & M. NOT TO BE CON- 
DEMNED FOR PUBLIC HIGHWAY. 

October 28, 1909. 
Dr. M. C. S. Noble. Chaiiel Hill, N. V. 

Dear Sir: — hi re controversy between the trustees of the A. and -\I. 
College for the colored race and the Commissioners of the county uf 
Guilford, I beg to advise that my investigations confirm the opiiii"ii 
heretofore expressed that the Commissioners of Guilford County can iii>t 
condemn any of the land belonging to the college for the purpose of a 
public highway. This is a State college, maintained and controlled by 
the State, and its property is the property of the State. 
See Eevisal, 4221-4228 inclusive. 

Land may be condemned by the State for public highways in the 
exercise of the right of eminent domain. But eminent domain is a 
right exercised by the sovereign and not against it. It is defined to 
be the right of a sovereign State to appropriate private property to 
particular uses for the purpose of promoting the general welfare. 
Lewis on Eminent Domain, Vol. I, sec. 1. 

This definition excludes the idea of condemning the property of the 
State. 

To hold that a count}-, a subordinate division of the State govern- 
ment, can exercise this right of sovereignty against the State, would 
work a strange and confusing contradiction. Suppose the authorities 
of the city of Raleigh should attempt to lay out a street through the 
Capitol Square, or suppose the Commissioners of Wake should want 
to run a public road through the grounds of the State Hospital. Could 
such things be done over the objection and protest of the State? The 
bare suggestion of such a possibility is its strongest refutation. I find 
no case in our reports bearing directly on the question, but there are 
several decisions from other States which support my conclusion. 

In Clark v. Town Council. 18 R. I., 285, the court says: "While it is 
undoubtedly true that the consent of the General 'Assembly was neces- 
sary to give validity to the proceedings of the town council, so as to 
enable it to open the highway, we do not think it was necessary to 
obtain that consent prior to the acceptance of the layout. Without it, 
the acceptance was voidable but not void. Its validity depended on the 



1911.] Document ISTo. 6. 223 

subsequent consent of the General Assembly. If that consent liad been 
refused the proceedings must have failed." 

This was a proceeding to establish a highway which passed over 
land of the State, and the layout or report was accepted by the town 
council, but no effort was made to establish the road until the consent 
of the General Assembly was obtained. 

In the case of Mayor of Atlanta v. Central Railroad Co.. 53 Ga., 120, 
the court says: "Has the city of Atlanta the power and authority to 
take the property of the State purchased for a specific object, for the 
purpose of appropriating the same for a public street? This case pre- 
sents the extraordinary spectacle of the creature of the State attempt- 
ing to exercise its power and Authority derived from the State against 
the State herself without her consent. In delegating the power and 
authority to the defendant to lay out streets the State can not be pre- 
sumed to have granted the power to do so as against her own sovereign 
rights over her own property without first having obtained her consent." 

.\ case direct!}' in point is in re City of Utica, 26 N. Y., supplement 
564, where the court holds that a provision in a city charter authorizing 
it to condemn property for street purposes does not authorize tlie city 
to condemn land owned by the State, and upon which there was a 
lunatic asylum. 

I have gone into the authorities somewhat fully in order that there 
might not be an unseemly controversy between the county commissioners 
and the odicers of a State institution. 

Very truly yours, T. W. Bickett, 

A ttorney-Oencral. 



SCALES -VCT— WHETHER REPEALED. 

.Tanuary 11, 1010. 
Mr. Lewi.s K. Wilson, 

Chm. N. ('. Lihriinj Conimixsion. Chapel Hill. N. C. 

De.\b Slii: — Your favor of the Ttli received and contents carefully 
noted. 1 do not know wliether it was by oversight or not, I presume 
it was unintentional, but The Code Commission failed to bring forward 
the Scales Act, chapter 512, Laws 1807, whidi was an act to permit 
the establishment of public libraries in certain cities and towns, and 
for that reason I tliink the law has been repealed. 

Section 54.53 of '1 he Kevisal provides: "That all public and general 
statutes not contained in this Kevisal are hereby repealed, with the 
exceptions and limitations hereinafter mentioned, etc." 

Section 5458 of The Eevisal sets out what acts are not repealed in 
the following language: "No act of a private nature, unless in conflict 
with the provisions of this Eevisal, no act relating to fishing in any 
particular section of the State, no act relating to the boundaries of 



224- Uocu.MEXT Xo. {]. [Session 

the State or any county, no act ceding the lands of this State to tlie 
general government, no act prohibiting or regulating the sale of liquors 
in any particular section of the State, no act regulating fences in any 
particular section of the State, no act regulating the working and main- 
taining roads in any particular section of the State, and no act relating 
to the Cherokee lands shall be construed to be repealed by any section 
of this Eevisal." 

From the above I am of the opinion that the general statute has been 
repealed. It may be, however, that certain towns and cities have in- 
corporated a statute of the kind in their charters, in which event the 
law will hold good in those particular municipalities. 

Very truly yours, T. W. Bickett, 

Attorney-General . 

By G. L. Jones, Lmc Clerk. 



HOSPITAL ATTENDANT— FIFTEEN DATS NOTICE REQUIKED 
BEFOKE LEAVING. 

March 9, 1910. 
Dr. John McCampbell, 

Supt. State Hospital, Morganton, 'S. C. 

Dear Sir: — Your esteemed favor of the otii to hand, and in reply I 
beg to submit the following: 

It appears that one * ♦ • ^yas employed as ward attendant in 
the Hospital on October .5th, last, and signed the following stipulations: 

"In accepting the position of ward attendant at the Hospital I agree 
to abide by the written and verbal regulations governing the institu- 
tion, and in case I should wish to leave before giving the usual fifteen 
days notice, I shall expect to forfeit an}' wages due me. 

(Signed) « ♦ «_ 

Witness: (Signed) ♦ • *." 

It further appears that one of the regulations adopted by the direc- 
tors of the Hospital in force at the time of the employment of * * *, 
and at the time he left the institution, is as follows: "Employees of 
this institution are required to give fifteen days' notice before leaving, 
or forfeit their wages for that length of time." 

It further appears that * • * left tlie employ of the Hospital 
without giving the fifteen days' notice required, and now demands wages 
due him f.ir a period not exceeding fifteen days. 

Upon this state of facts I am clearly of the opinion that the employee 
is not entitled to recover the wages demanded, and for three reasons: 

1. The employee himself contracted that he would not be entitled to 
such wages if he left the Hospital without giving the fifteen days' 
notice required. This contract was entered into by him freely, without 



11. 



Docr.MKNT Xo. 6. 225 



r or compulMon, and such contracts l.ave been repeatedly upheld by 
e courts as reasonable and valid. 

In the case of rm«. ilfg- Vo. v. James. 'Jl Tenn., 154, 30 Am. State 
.ports 80.5, the court holds: "If a contract for services stipulates 
at if the emplovee shall leave the service without giving two weeks 
evious notice of'his intention so to do, he shall forfeit a specified sum 
• ■ ' „ av be deducted from wages due him. such stipulation is valid, 
ily'i! the circumstances and nature of the employment are such 
will be difficult to calculate with any certainty the actual loss 
-ultiiv from abandoning the employment without previous notice." 
1 I- interesting to note that the opinion in this case was written 
■ e Lurton, at that time an Associate Justice of the Supreme 
'i Tennessee, and recently elevated to the Supreme Court of the 
States. The same doctrine is laid down in Pottsville I. X. -S. 
-,oofie, 110 Pa., 385, in which case the court says: 
regulation requiring the fourteen days' notice of an intention to 
Hit uork''is not an unreasonable one. Indeed, in large establishments 
ke tliis, where very great loss may be inflicted by a sudden and ex- 
fensive strike of the men, such a rule seems to be an entirely proper and 
Basouable means of protection against wanton and ruthless injury in 
liis manner." 

■A regulation requiring notice of intention to leave and requiniii; a 
orfeiture of wages, unless such n.itice is given, is upheld in the folU.w- 
ng eases: 

I'reston v. Am. Linen Co., 119 Mass., 400. 
Richardson v. \S'oelder. 26 Mich., 90. 
Folrxj V. ilcKeegan, 6G Am. Dec, 710. 
Cnunsel for the employee doubtless rely on eases like Chamblee v. 
Hahrr. il5 X. C, 101, and Wheaion v. Bonding and Trust Company. 
lis N. I'., (i'J. In the case first named the court held: -'That where 
the i.hiintiff contracted to work for a year, to be paid by the month, 
L-l .,,iit wofk without excuse before the year expired, he could still 
., ! for the time he did work at the contract rate per month." 
11, i- .a-e was a distinct departure from the old rule in regard to an 
[entire contract. But it will be observed that the court does not say 
that the plaintiflr could not have contracted that he should receive nothing 
|in case he left without excuse before the end of the year. The court 
Isimplv holds that the fact that the contract was an entire contract 
did not. of itself, prevent a recovery not on the contract, but on the 
\,jua„luM meruit. In the opinion the court says: "Restrictions are 
imposed upon the general rule and it is confined to contracts entire and 
iiiii i-ible, and when, by the nature of the agreement or by express pio- 
r,-r.,i. nothing is to be paid until all is performed." 

s., that it will be seen that Chamblee v. Baker in no way c.mtliets 
«itli the general doctrine laid down in the case above lefcired to. 
1.5 



22G Document N"o. 6. [Sessioi 

In Wheaton c. Bonding and Trust Comijuny, the court reiterates tin 
general doctrine tliat where a sum specified in a contract as liquidate, 
damages is disproportionate to actual damages, such damages should In 
treated as a penalty and only actual damages can be recovered. Suit 
in that case was brought for breach of a building contract, and in i\ri > 
case where liquidated damages are held to be in ellect a penalty. Hi 
actual damages are easily ascertainable by invoking the ordinary mlc. 
of law, and no case can be found liolding that a provision for the In 
feiture of wages is a penalty where large numbers of men are enipluyud, 
and the real damages sustained by the sudden leaving of the employees 
is well-nigh impossible to compute. 

But a second and even more conclusive reason why an employee can 
not recover in the case j'ou present is that the regulation adopted by' 
the Board of Diiectors is, in effect, a statute enacted by one of the 
agencies of the State. 

Section 4.3ol of The Revisal says: "Eacli board of director.^ shall 
make all such by-laws and regulations for the government of their in- 
stitutions as shall be necessary." 

Statutes similar to tliis will be found wherever State lio.^pitals cm-i, 
and are necessary to the efficient and economic management of such in- 
stitutions. The State Hospital at ilorganton has considerably ui.r 
one thousand inmates: these inmates require constant attention fr. m 
employees who have had some training for this particular kind of \\-,<,k. 
If employees were allowed to leave the Hospital without any soit .jf 
notice, a most deplorable state of things would ensue. It is well known 
that these employees are without property and without means of any 
kind, and a cau.se of action against them for damages sustained on 
account of a sudden and inexi'usable departure is a mockery and a 
farce. 

'I he directors are clothed with plenary powers in managing the Ims- 
pitals, and regulations niade by them are valid and binding sn Iniii; 
as tliey are reasonable. 

See Cyc, Vol. 21, p. 1107. 

A third reason wliy the employee can not recover is tliat an action 
;^gainst tlie institution would be an action against the State. Of course, 
this defense ought not to be interpcsed to any claim founded in good 
conscience. 

Respectfully submitted, T. VV. Bickett. 

Attovney-Oeiieral. 



1911.] DocuMEXT No. G. 227 

OPTOMETRY— PEDDLERS OF SPECTACLES ?iOT REQUIRED 
TO APPEAR BEFORE BOARD OF. 

September 2, 1910. 
Mb. K. v. Kuyke>u.\ll, 

Attorney Utate Board Optometry, Greensboro, N. V. 

Dear Sir: — Replying to your inquiry I beg to advise that a person 
who has obtained a license from the county authorities can jieddle spec- 
tacles without having a certificate from the E.xamining Board in Optom- 
etry. 1 think this would be true, entirely independent of section 15 
of the Optometry Act. The Legislature never intended to require an 
examination before a board of learned opticians before a man would be 
allowed to sell eyeglasses. Peddling "specs" is not optometry. If a 
man holds himself out to be an optician, of course, he must stand the 
examination and get a certificate; but if the Legislature had intended 
to make tlie sale of spectacles, whether by a merchant or by a peddler, 
unlawful except by learned scientists, it could so easily have said so, 
and avoided the use of one of the largest and most learned words found 
in all the statutes upon the books. 

1 made a ruling similar to this to the State Treasurer upon May 20th 
of last year. Very truly yours. T. W. BiCKETT, 

Attorney- flenrral. 



' >'EAR BEER LICENSE— SHERIFF REQIIRED TO ISSUE. 

September n, iniO. 
ill!. Alex. Moobe. Sheriff Macon County, FranhUn. N. C. 

Deab Sib: — I am just in receipt of your favor wishing my opinion 
upon a question whicli has been raised in your county relative to near- 
beer license. You wish to know whether the law makes it mandatory 
upon you to i.ssue the license, or if you or tlie county commissioners 
can use your discretion in the matter. 

The law seems to be well settled, under the present statute, that there 
is no discretion in the matter, but that you are compelled, when, the 
proper amount is tendered you by the party who wishes to carry on 
the business, to issue the license. 

The General Assembly of inOO has recogni/cil and legalized the sale 
of near beer by requiring from tluisc who deal in it an annual license 
tax for the State of twenty dollars, ami at least an C(iiial sum for the 
county. 

Section 63, cliapter 4.38, Acts Hion. 

A case directly in jinint with the (picstion asked by you was brought 
to the Supreme Court at the Fall Term. 1909, from Union County. 
There the plaintiff tendered to defendant (sherilV of sniil county) the 

k; 



228 Document No. 6. [Session 1911.] 

sum of forty dollais, and demanded that the defendant, as sheriff, and 
in behalf of the State of North Carolina and the county of Union, issue 
to plaintiff license to engage in the sale of near beer. The defendant 
refused to do so, and a mandamus proceeding was brought. The court, 
in discussing the question, used the following language: "The issuing 
of a license provided for by the Revenue Act is a mere ministerial act. 
No discretion is vested in the sheriff to grant or refuse the license, hence 
the writ of mandamus will lie to compel the sheriff to issue same." 
Parker v. Griffith, 151 N. C, GOO. 

In the face of this decision I am of the opinion, as I stated abo\o, 
that you are compelled to issue the license when the proper tax is ten- 
dered you, and by refusing to do so you will incur needless cost. 

I deem it wise, however, to call your attention to the fact that a 
license to sell near beer does not in any way relieve one from liability 
for selling near beer, or any drink, under any name whatsoever, con- 
trary to the Prohibition Law. The act specifically so provides. 
Section 60, Revenue Act, 1900. 

Any person, whether with or without license to sell near beer, who 
sells any drink that will cause intoxication, violates the Prohibition 
Act and is subject to indictment for each sale made. 

Very truly yours, T. W. Bickett. 

Attorney-General. 
Bv G. L. .To.NES. Law Cirri.-. 



INDEX. 



Assistant Librarian, salary of 181 

Attendant, Hospital, notice of leave required 224 

B 

Banks, liable for stockbroker's license 167 

Bank stock, tax on 150. 162 

Bills, enrollment of, by clerks 136 

legality of, journal can not contradict 139 

Bond, lost, disposition of 176 

Burial expenses of Confederate pensioners 18.5 

C 

I .i|iital stock, foreign companies 204 

( ;i-ps in Supreme Court 21-31 

Carnivals, tax on 178 

Certificate not issued to corporation to confer degrees 14.3 

Charter, by whom issued 143 

Children, eligible for white schools 189 

Circus, definition of ' 164 

whether allowed to exhibit 178 

Civil statistics :>4-50 

Commissioners, appoint sanitary committee 21.5 

to levy less than maximum amount of taxes 190 

Conimissinns, to Commissioners of Guilford 186 

of sheriff 18.5 

for tax collectors and treasurers 187 

Committee, to assess value of securities 203 

Commissioner of Agriculture, rights of 207 

Compensation of county superintendent of health 216 

Confederate pensioners, burial expenses of ■. . . . 18i> 

Consuls, foreign, property of not taxable 131 

Corporations, domestication of 138 

foreign, name same as domestic 201 

foreign, when licensed 149 

tax on I fiS 

Counsel, for ofilcers of State institutions 120 

Criminal statistics 117 

Cumulative or concurrent sentences 128 

D 

Degrees, corporation not authorized to confer 145 

Departmental clerks to enroll bills. . . 130 



330 INDEX. 

Depaitniental clerks to do work for Historical Coinmi>sion 184 

Depository, medical 162 

Detectives, how paid 125 

Directors, fees for appointment of 132 

Domestication of corporations of like name 138 

of lumber company 140 

Double officelioldiiig 213 

E 

Enrolled bills, legality of, journal can not contradict lo'J 

Entry, Fitzhugh 1U4 

Exhibitions, when taxable 103 

F 

Fees for appointment of directors \:',1 

for examination of waters 217 

solicitors , 180 

transmitted to State Treasurer ■. 118 

Fertilizers, liable for ad valorem tax 220 

Fines, in recorder's court 191 

violation of Pure Food Law 206 

Fires, incendiary 203 

Fitzhugh Entry 194 

Flour, Alsop process of bleaching 210 

bags to be certain size 205, 213 

Foreign insurance companies, capital stock of 204 

Foreign corporations, name same as domestic 201 

when licensed 149 

Franchise tax, corporation liable for 174 

foreign corporation liable for 176 

when paid 173 

Freeholders, what constitutes 105 

G 

General agent, may be receiver 19!l 

Gift enterprise 165 

Grant, when to issue ' 144 

whether proper to issue 141 

to whom issued 147 

H 

Historical Comniis-^ion, employ departmental clerks 184 

Hospital attendant, required to give notice 224 

Hotel, tax on 169 

I 

Incendiarv fires 203 



IXDEX. 231 

blkeritance tax, how levied 152, 154, 179, 182 

Indian race, separate schools for 193 

Insane person, bona fide resident 210 

L 

Land, belonging to colored A. ;ind M 222 

entered by married woman 142 

when sold for taxes 187 

Laws, reciprocal 200 

Letter of transmittal 3 

Librarian, assistant, salary of 181 

License, stockbroker's 167 

Lightning rods, tax on 10<i 

Lost bond, dispositioxi of 170 

Lumljor company, domestication of I4t) 

SI 

Married woman, may enter lands 142 

Medical depository 162 

Mortgage, pardon does not cancel 1 30 



Xear beer license, sherifl' required to issue 227 

Notary public, not county officer 135 

where oath of is taken 133 

O 

Observations 7 

Oculists, tax on 107 

Office of road commissioner, how tilled 129 

Officers of State institutions, counsel for 126 

Oil tank, tax on 209 

Opera liouse, tax on » 158 

Opticians, tax on 107 

Optometry, peddling spectacles not practice of 140 

peddlers of spectacles not required to appear before Board of. . 22.'! 

P 

Pardon, does not cancel mortgage to secure line and costs 130 

Pension, applicant entitled to 180 

Policies, securities to protect registered 198 

Poll tax. amount to be levied 192 

Precinct, new, does not require new registration. . .'. 148 

President iiro tern, of Senate 137 

Property of Foreign Consuls, not taxable 131 



-^■)J INDEX. 

Public school district, taxes in 190 

Pure Food Law, violation of 208. 



i 



Q 
Quo Warranto 19-20 

R 

Railroad policeman, extent of jurisdiction of 123 

must be qualified voter 122 

nonresidents ineligible 121 

Receiver, appointment of 199 

Reciprocal Laws 200 

Recommendations 7 

Recorder's court, fines in 101 

Religious or charitable exhibitions, tax on 103 

Revenue Act, who to construe IBS 

Revenue Clerk, not liable for income tax ' 1.50 

Reward for escaped convict 170 

Road Commissioner, vacancy of, how filled 129 

S 

Salary of Assistant Librarian of Supreme Court 181 

Sanitary Committee, commissioners appoint 215 

Sanatorium for tuberculosis 218 

Scales Act, whether repealed 223 

Schools for Indians 193 

Securities to protect registered policies 198 

Sentences, cumulative or concurrent 128' 

Sheriffs, commission of 185' 

required to issue near beer license 227 

Show, definition of 164 

Slot machine 105 

Special tax election, who eligible to vote 191 

State institutions, counsel for officers of 126 

Statistics, civil 34-50- 

criminal 52-117 

Stock broker's license 167 

Superintendent, election of revoked 196 

Superintendent of health, compensation of county 216 

T 

Tax, ad valorem, on fertilizers 220 

on bank stock , 150, 102 

on carnivals 178 

corporation 1 6S 

double, when paid 170 



INDEX. 



233 



Tax, iianchise, foieigu coipoiutioiis liable, 
franchise, corporation liable for 



170 

174 

franchise, when paid '_ 

on funds in clerk's hands ' ' 

, , , lO'J 

iin hotel 

income on nontaxable property " 

income, revenue clerk not liable 1^" 

inheritance 

158 

'.. 16(1 



152, 154, 179, 182 

license, for opera houses 

(in lightning rods 

less than maximum amount levied 

on oculists and opticians 

on oil tank 

poll, amount to be levied 

on property in hands of receiver. 

in public school district 

■ on religious, etc., exhibitions | 

I on traveling shows 

Taxes, lands sold for 

Thanksgiving Day, teachers paid for 
Tuberculosis sanatorium 



107 
209 
192 
15.3 
190 



159 
187 
194 
218 



W 

Waters, fee for examination of - ' 

White schools, children eligible for 



BIENNIAL REPORT 



I 



William A. Graham 



COMMISSIONER OF AGRICULTURE 



RALEIGH, N. C, JAN. 1, 1911 



RALEIGH 

Kdwardb a Brouohton PrciNTiNQ Co., State Prjntebs 

1010 



STATE BOARD OF AGRICULTURE. 

W. A. Graham, Ex-Offlcio Chairman Raleigh, N. C. 

FiBST District — H. C. Carter Fairfield, N. C. 

Second District — K. W. Barnes Lueama, N. C. 

Third District— William Dunn New Bern, N. C. 

Fourth District — 

Fifth District— E. W. Scott Haw Eiver, N. C. 

Sixth District — A. T. McCallum Red Springs, N. C. 

Seventh District — J. P. McRae Laurinburg, N. C. 

Eighth District — Wm. Bledsoe Gale, N. C. 

Ninth District — \V. J. Shuford Hickory, N. C. 

Tenth District — A. Cannon Horse Shoe, N. C. 



I 



LIST OF OFFICERS AND EMPLOYEES OF THE DEPARTMENT 
OF AGRICULTURE. 

VV. A. Graham Commissioner. 

Elias Carr Secretary and Purchasing Agent. 

D. G. Conn Bulletin Clerk. 

Miss B. \V. Pescud Private Secretary and Bookkeeper. 

Walter Green Night Watchman. 

C. R. Kino Engineer. 

James Higgs Servant. 

Charles Higgs Messenger. 

Chemical Division. 

B. W. KiLGOBE State Chemist and Director of Test Farms. 

W. G. Hatwood Fertilizer Chemist. 

E. L. Worthen Soil Chemist. 

G. M. MacNideb Feed Chemist. 

L. L. Brinkley Assistant Chemist. 

E. W. Thornton Assistant Chemist. 

J. Q. Jackson Assistant Chemist. 

W. H. Strowd Assistant Chemist. 

F. S. Puckett Assistant to Director of Test Farms. 

Miss BiRDSONo Stenographer and Clerk. 

J. F. Hatch Stenographer and Clerk. 

John Mancum Janitor. 

Moses Lord Janitor. 

Museum. 

H. H. Bbimley Curator. 

T. W. Adickes Assistant Curator. 

Miss Lewis Usher. 

William Alston lanitor. 



Document No. 9. [Session 



Veterinary Division. 
W. G. Chrisman Veterinarian. 

E. P. Wood Assistant Veterinarian. 

B. B. Flowe Assistant Veterinarian. 

J. A. CoNOVER Dairy Demonstrator. 

W. H. Eaton Assistant Demonstrator. 

L. A. HiGGiNS Assistant Demonstrator. 

Miss Annie Duckett Stenographer. 

Division op Entomology. 

Franklin Sherman, Jr Entomologist. 

Z. P. Metcalf Assistant Entomologist. 

S. C. Clapp Orchard Inspector. 

Mrs. S. H. Strong Stenographer. 

Horticultural Division. 

W. N. Hutt Horticulturist. 

S. B. Shaw Assistant Horticulturist. 

0. M. Clark Assistant Horticulturist. 

Pure Food. 

W. M. Allen Food Chemist. 

W. A. Smith Assistant Food Chemist. 

Cooperative Experiments and Farmers' Institutes. 

T. B. Parker Demonstrator and Director of Institutes. 

T. J. VV. Broome Assistant Demonstrator. 

Miss M. H. McIvimmon Stenographer. 

Botany Division. 

Bronson Barlow Botanist. 

Miss 0. I. Tillman Assistant Botanist. 

Miss Mary C. Rat Assistant Botanist. 

Division of Agronomy. 

J. L. Burgess Agronomist. 

G. M. Garren Assistant Agronomist. 

R. W. CoLLETT Superintendent Test Farm, Swannanoa, N. C. 

J. H. Jefferies Superintendent Test Farm, Willard, N. C. 

R. W. Scott, Jr Superintendent Test Farm, Rocky Mount, N. C. 

F. T. Meacham Superintendent Test Farm, Statesville, N. C. 



1911.] DodtJMENT No. 9. 



December 1, 1910. 

To His Excellency, W. W. Kitchin, Governor. 

Sir: — I have the honor to transmit herewith the report of the work 

of the Department of Agriculture, and respectfully ask that you have 

the same transmitted to the Greneral Assembly. 

Very respectfully, 

W. A. Graham, 

Commissioner. 



To His Excellency, Governoe W. W. Kitchin. 

Sik: — In compliance with section 3944 of the Revisal of 1905, I sub- 
mit the following report of the operations of the Department of Agri- 
culture for the years 1909 and 1910: 

AGRICULTURAL CONDITIONS. 

This has been one of the most noted agricultural epochs in the history 
of the State ; greater advances have been made in the science, and the 
farmers are in better condition than they have been for number of 
years. 

The census of 1900 gave the proportion of its citizens engaged in 
farming as 81 per cent, i. e., four-fifths; and the improved condition of 
the financial status of the people is due to the improvement among the 
farmers. If four out of five of our citizens are in easy circumstances 
it must have an influence upon the other man. This has been fully 
illustrated by the reverse conditions in the recent past : the farmers, or 
four-fifths of the people, have been financially depressed, and this has 
affected the condition of all. If the farmers remain in the present state 
this desirable state will continue. 

In the period "before the war" the farmers were prosperous and con- 
tented. Reconstruction, with its other evils, gave us the credit or mort- 
gage farming. Our farmers ceased to make the supplies necessary to 
maintain their farms, and depended upon buying their supplies with the 
money received from the cotton crop generally, but in some sections 
tobacco was the so-called money crop. 

The Department, at its reorganization in 1899, called the attention 
of the people to the changed. condition financially of the farmers and to 
its cause, urging a return to the manner of conducting a farm which 
had been in vogue in the period of happiness and contentment. By in- 
stitutes and demonstrations they were urged to make the change. It 
was slow work at first, and but few attended the meetings, but the work 
was steadily pressed. Especially was it shown that a supply of corn 
raised on the farm sufficient for its support was a necessity. Grad- 
ually the people ' awakened to this, and the average of com pro- 
duced upon an acre of less than fifteen bushels per acre has 
been increased to twenty bushels; most of this has been done in the past 
two years. The average for the United States is twenty-five bushels. 
It is believed that this will be reached and surpassed in the next few 
years. One hundred bushels to the acre is now quite common in this 
State. Mr. J. F. Batts, of Wake County, holds the State record at 
226 2-3 bushels, and this has been surpassed in only a few instances in 
the nation. It has attracted attention to the State, especially from 
farmers of the Northwestern States, and many of them are moving or 
thinking of moving to our borders. 

The United States reports the value of the crop of N"orth Carolina 
for the year 1910, as compared with a five years' average, at 123 per 



8 Document No. 9. [Session 

cent, or nearly one-fourth increase; the increase for 1910 over 1909 
being seven per cent. The corn crop of North Carolina for 1910 is 
given as 57,754,000 bushels. 

For the past five years the com crop of the State is reported to have 
been : 

1909 41,383,000 bushels. 

1908 50,100,000 bushels. 

1907 45,078,000 bushels. 

190C 41,796,840 bushels. 

This shows an increase of more than 16,000,000 in 1910 over the crop 
of the preceding year. This was not produced by increasing the labor 
of that year by near forty per cent over that of 1909, but the knowledge 
gained at the institutes and demonstrations enabled the farmers to pro- 
duce the increase with less manual labor. 

One of the heaviest losses by the farmer has been the importation 
into the State and the purchase largely by him of commodities that 
should be produced here ; these are grain, hay, flour, meat, canned goods 
and other rations for man and beast. The value of these importations 
has been equal to the amount of money received for the cotton crop of 
the State, so that there is left from the money received for the cotton 
only the profit which the merchant receives from the sales. Attention 
has been called to this, and there is a decided improvement, especially 
as to corn, hay and canned goods. The amount that will be sent out 
of the State for this purpose will be considerably less in future. 

The raising of stock, especially hogs, is urged, and there will be more 
pork for home consumption this year than in several recent ones. 

DRAINAGE. 

This is a most important item to the farmer. The National Depart- 
ment has furnished estimates of cost and plans for drainage in several 
counties, the work being conducted under the laws of the State, which 
now give machinery for almost any kind of work, however small or 
great. The national government has contributed largely to furnishing 
water to the arid lands of the West so as to make them valuable for culti- 
vation. This State has the opposite of these conditions. There are 
many thousands of acres of the very best agricultural lands which are 
not available because of too much water. It is the same principle, on 
one water is to be brought to the lands, on the other it is to be carried 
away — each for the same purpose, i. e., to render the land useful for the 
production of corps. Drainage with us also makes the country around 
healthy by destroying the malaria-producing areas. Among the most 
violent diseases of the State is malarial fever. 

PUBLIC ROADS. 

The preceding Legislature transferred the supervision of this work to 
the Geological Survey. There has been advance in the matter all over 
the State, and there is scarcely a county that has not some law for the 
betterment of its roads. 



1911.] Document No. 9. 9 

v.\cancies on the boakd. 
The terms of Messrs. Dunn, of the Third District, McCalluni, of the 
Sixth District, and Shiiford, of the Ninth District, expire March 9, 
1911. Hon. Ashley Home, of the Fourth District, resigned to become 
a candidate for the Legislature. His term expires March 9, 101.3. 

THE NEW BUILDING. 

The Board has developed the best Department of Agriculture in the 
Southern States, when practical work done and results achieved are 
considered. For the active prosecution of its work a suitable building 
would be very helpful. The building now occupied is unfitted for the 
purposes for which used ; it was built more than seventy years ago for 
a hotel. The foundation is not laid in lime mortar. Some of the sills 
rotted, and those which replaced them are not properly located. The 
east wall is out of plumb. The house was condemned and closed before 
the war. During the war it was used as office for the Adjutant General's 
Department of the State and a Confederate quartermaster. After the 
war it was again opened as a hotel, but was condemned and closed, and, 
as a condemned building, was bought by the Department of Agriculture. 
The foundatioi is insufficient, and, if sufficient, the building can not be 
changed to such conditions as is desirable for the work of the Depart- 
ment. 

If the State will erect a commodious building and assign the Depart- 
ment ample room of suitable arrangement for its Avork this would be 
satisfactory. The work of the Department differs from that of the 
other branches of the State government, and its offices can not be con- 
veniently mixed with those of other branches for good service. 

If such a building is not erected then the Board requests authority, 
as was granted relating to the building of the agricultural building of 
the A. and M. College, to build upon its lot a suitable structure for its 
work. 

THE DEBT ON THE AGRICULTURAL BUILDING AT THE A. AND M. COLLEGE. 

Since the last report twenty thousand dollars and the interest has been 
paid on this debt. There is still $10,000 duo and interest on $4,000 since 
June 1, 1910. It is respectfully asked that the Legislature allow this 
to be paid with as much of the surplus from the oil insjwction as may 
be necessary. This debt has retarded the proper work of the Depart- 
ment, and payments upon it have sometimes caused a deficit at the 
close of our financial year. 

When the Board of Agriculture Was the Board of Trustees of the col- 
lege such a building was a necessity for the efficient teaching of agri- 
culture, and with the consent of the Legislature the erection of this 
building was undertaken. Xow that the direct, practical work of the 
Department requires such heavy outlay, the Board requests this relief. 

BULLETINS. 

The monthly issue continues; those published during the ])ast two 
years are, in practical value, equal to any that have been issued. Those 
on home canning, insects injurious to tobacco, and seed corn selection 



10 Document No. 9. [Session 

are among the most valuable. The mailing list contains over thirty- 
five thousand names; it goes to every State, to England, Europe, India, 
Australia and South America. Words of thanks and appreciation have 
been received from New South Wales and India. The Bulletin on 
canning, by Mr. Shaw, was the best ever published on that subject, and 
has the widest distribution. It is important that the appearance of the 
publication should be improved in the style of the illustrations and the 
quality of the paper. They are valuable documents, and should not be 
permitted to be undervalued on account of the dress in which they 
appear. Authoritj' is asked for the Department to contract for its 
printing independent of the State printing, as was formerly done. 

The value of the Bulletin is frequently lessened very much by the 
delay in getting it distributed, this delay being caused by not being able 
to get the matter from the printer. 

EXPOSITIONS DURING THE YEARS 1909 AND 1910. 

The Farmers National Congress met in Ealeigh October, 1909. The 
Department, with the consent of the Board, made an exhibit of North 
Carolina agricultural products, especially corn and apples. This at- 
tracted much attention, and has led to the immigrating to this State 
of several hundred persons from the Northwestern States, and the Sec- 
retary still has much correspondence in that section. Mr. Batts's prize 
corn crop of 226 2-3 bushels of shelled corn on an acre was visited; but 
the mingling with our citizens was perhaps the most powerful attrac- 
tion. 

Last year, under the supervision of our Horticulturist, Prof. Hutt, 
and his assistant, Mr. Shaw, an exhibit of apples and nuts was made 
at the National Fruit and Vegetable Congress at Council Bluffs, Iowa. 
Several premiums of note were taken, and the apples and nuts of North 
Carolina for the first time came prominently into notice with many 
parts of the Union. 

A second display was made, under the auspices of the same body, at 
the same place in November, 1910. There was awarded this State the 
sweepstake prize for the best display of apples in the United States; the 
same for nuts; the first prize in the Atlantic and Gulf States; same for 
vegetables; same for peanuts, and more than fifty prizes for collections 
or plate displays of fruits and vegetables. (See report of Horticulturist.) 

This will attract the attention of persons desiring to engage in fruit 
culture, and bring much money into the State to be invested in this 
industry and employ labor. The Department points with pride at the 
excellent results at Council Bluffs as the result of the teaching by in- 
stitutes and demonstration by its force. Without this nothing would 
have been won. 

In September of this year the Department made an exhibit in connec- 
tion with the railroad systems of the State at Cincinnati, Ohio. 

At the State Fair this fall the divisions of the Department exhibited 
the work done by each. This enabled the visitors to more fully under- 
stand what, was being done for the advancement of agriculture. This 
seemed to be appreciated by those who attended. 



1911.] Document No. 9. 11 

chemical division. 

The Chemical Division is under the supervision of Dr. Kilgore, and 
covers the analyses of fertilizers, rocks, minerals, soils, waters, etc., and 
operation of the laws concerning stock and eondimental feeds, etc. Care- 
ful attention is invited to his report as to work done. 

Mr. Kilgore also superintends experiments at the test farms. 

CONCENTR.iTED FEEDS. 

The inspectors have carefully performed the work and not many vio- 
lations have been reported. One car of cotton-seed meal was seized and 
sold for violation of the law, and the offender reported to the solicitor 
of the twelfth judicial district, who now has the matter in charge. A 
regulation has been adopted by the Department requiring what has 
heretofore been branded as "Cotton-seed feed meal" to hereafter be 
branded "Cottonseed feed." This was done on account of farmers some- 
times purchasing these goods, thinking it was cotton-seed meal. There 
has been received during the past six months $10,134.05 from the sale 
of feed stamps ; of this amount $7,633.34 was received from parties out- 
side the State. 

PUKE FOOD DIVISION. 

The Director reports that the adulteration and misbranding of food 
products are greatly on the decrease, as the following will show: In 1900, 
56 per cent of the samples collected were adulterated; in 1903, 33 per 
cent; in 1910, 15 per cent. Several violations of the Pure Food Law 
have been reported to the solicitors, as stated in the report of the 
Food Chemist. Most of these have been disposed of. In all cases re- 
ported by the Department, the parties have been convicted where there 
has been a trial. 

The question of adulterating flour by bleaching is still on trial in the 
United States Court. It has been declared an adulteration so far as the 
matter has been decided. When it is settled by the United States Su- 
preme Court, the ruling by this Department will be in accordance with 
that which shall be established by the United States Department of 
Agriculture. 

SALE OF PROPRIETARY STOCK OR POULTRY TONICS. 

A fee of twenty dollars is required to be paid for each brand, and a 
sample package placed with the State Chemist. When this is analyzed, 
a copy of the analysis is furnished the State Veterinarian ; if he ap- 
proves it, sale is permitted — if he does not approve, sale may be for- 
bidden by the Commissioner, after giving the manufacturer a hearing. 
It is intended lo prevent the sale of worthless goods and cheap chem- 
icals at an exorbitant price. 

WEIGHTS OF PACKAGES OF JIEAL AND FLOUR. 

Inspectors examine to see that meal and flour are offered for sale in 
packages of weights that are prescribed by law. 

SOIL SURVEY. 

This is conducted, like the cattle quarantine, in conjunction with tlie 
United States Agricultural Department, the expenses being defrayed by 



12 Document No. 9. [Session; 

each department. The ohject is to locate the different types of soil in 
the State. Upon these types it is desired to locate test farms for prac- 
tical and scientific purposes. Soil survey has been made and maps 
published of the following areas: 

Raleigh to New Bern Area. New Hanover County. 

Gary Sheet. Chowan County. 

Alamance County. Transylvania County. 

Statesville Sheet. Edgecombe County. 

Taylorsville Sheet. Henderson County. 

Hickory Sheet. ■ Robeson County. 

Mt. Mitchell Sheet. Caswell County. 

Asheville Slieet. Pitt County. 

Craven Sheet. Gaston County. 
Greenville Area (Tennessee-North Carolina). Scotland County. 

Pasquotank and Perquimans Counties. Mecklenburg County. 

Duplin County. Caswell County. 

Granville County. 

Test farms have been established in Edgecombe County; at Willard 
Station, in Pender County; Statesville; Blantyre, in Transylvania 
County; near Swannanoa in Buncombe County. The object is to work 
these farms for the benefit of the crops grown in each section, first, on 
small plats and then on a large scale, showing results of different kinds 
and amounts of home-made and commercial fertilizers, preparation of 
land, cultivation and rotation of crops and demonstration work. 

As it might be supposed that all children of the same parents would 
be exactly alike, so it might be inferred that all soils composed from 
decomposition of the same rocks would be identical; but this is known 
to be true in neither case. 

By demonstration work on different fields in the same locality or type 
of soil the variations can be ascertained and the manures prepared and 
cultivation suitable to each learned. 

MUSEUM. 

The State Geologist has, since the establishment of his department, 
in 1850, collected specimens of different kinds, principally of minerals, 
representing the natural resources of the State. In 1879, the care of the 
Museum and expense of maintenance were transferred to the Depart- 
ment of Agriculture. A building has been erected for its occupancy and 
its contents increased manifold. It is now by far the most extensive in 
its contents of anything of its nature south of Philadelphia, save the 
National Museum at Washington, D. C. To it, more than any other 
source, is attributable the fine displays the State has made at interna- 
tional, national and State expositions. It is the State's object lesson, 
representing its resources in agricullure, timber, minerals, fishes, birds, 
game, animals and other flora and fauna. 

It is under the management of Mr. H. H. Brimley as Curator, who 
has ably filled the position for thirteen years and added much in value 
and number to the contents. 

As articles affected by time become undesirable, they are replaced. 



mil.] Document No. 9. 13 

A suitable fireproof building is needed for tbe preservation of the 
valuable articles it contains, and ■which, if destroyed, could not be 
replaced. 

THE H.\LL OF HISTORY. 

This is connected with the Museum but is not agricultural work. 
The Board requests consideration of whether this should not be main- 
tained by a separate appropriation and not by the funds of this De- 
partment. 

VETEEIX.\KY DIVISION. 

Animal industry is under the direction of Dr. W. Cr. Chrisman, State 
Veterinarian. 

Eradication of the Cattle Fever Ticl: — In co-operation with the Na- 
tional Department this work has been steadily pursued. The quaran- 
tine line has been moved east until now it is the eastern boundary of 
Warren, Franklin, "Wake, Chatham, Montgomery, and Anson Counties, 
and work is being conducted in the counties east of this line, as appears 
on the map accompanying the report of the State Veterinarian. 

Serum for Prevention of Hog Cholera. — This was the first State De- 
partment to undertake this work. Arrangements have been made by 
which it is thought that a supply sufficient for use in the State will be 
produced. Where the serum has been used in vaccination, ninety-five 
per cent of the hogs vaccinated have escaped the disease. 

DAIRY DEMONSTRATION. 

Short courses of instruction and institutes have been held in many 
counties; associations have been formed and dairies established. In- 
struction in building silos has been given, and forty-seven have been 
erected in twenty counties. The National Department co-operates in 
this work, and the Director, Mr. J. A. Conover, is one of its force, his 
salary being paid by the State and National Departments. 

Improved male animals are being placed in the State for use of the 
farmers; these so far are princijially hogs and sheep, with a few bulls; 
as the funds will permit, other bulls, jacks and stallions will be added. 

HORTICULTURE AND POMOI.OOY. 

This division is under the direction of Prof. W. N. Hutt, with S. B. 
Shaw assistant and O. M. Clark second assistant. It gives attention lo 
raising and canning of vegetables, also of fruits. Under their direction, 
the orchards of the State have been much improved, especially the apples. 
By selection, they have collected specimens of the ap])lcs from different 
sections of the State with such care that the North Carolina apple has 
taken its place as a prize-winner wherever cxhibitetl. A few weeks ago, 
the exhibit selected and collected by them won the sweepstake prize for 
the best display of American fruits in the United States, at the Na- 
tional Fruit Congress at Council Bluffs, Iowa ; also, the first prize for 
fruit in the Atlantic and Gulf States, making two of the three sweep- 
stakes offered by the Congress; also, prizes for the best collection of nuts 
in the United States, the best collection of vegetables in the Atlantic 



14 Document lio. 9. [Session 

and Gulf States, and more than fifty prizes for collection and plate 
displays. 

Every spring, in conjunction with the division of Entomology, insti- 
tutes are held in orchards in different sections of the State, giving in- 
stitutes in pruning and spraying, generally three sessions at each place. 
In the fall institutes are held to teach selection and packing. Great im- 
provement is being made in these matters upon which so much depends 
in the sale of apples. 

There is no industry in the State that promises tetter financial returns 
than the apple. Many inquiries are received concerning it. A pamphlet 
containing a list of the orchard lands for sale has been prepared for dis- 
tribution. The display of apples at the State Fair was the finest ever 
made in the State, and rarely, if ever, excelled anywhere. 

ENTOMOLOGY. 

The work of this division includes the inspection of fruit trees, which 
are not allowed to be sold in this State unless declared free from disease. 
Experts are sent to examine all nurseries for insect pests, and many 
commercial orchards are inspected. Directions are furnished for prep- 
aration of material for spraying and for its application. The San Jose 
scale is being controlled in many places and further damage prevented 
by directions sent from this office. Other insect pests and diseases have 
been prevented or cured, and much valuable information given the peo- 
ple of the State on matters pertaining to insects of all kinds. This di- 
vision is under the direction of Mr. Franklin Sherman, Jr., a thorough 
and enthusiastic worker. 

The Board of Agriculture now perform the duties formerly allotted 
to the Crop Pest Commission. 

A few years ago, the peach orchards at Southern Pines were almost 
destroyed on account of the San Jose scale. This pest has now been 
so far controlled that these orchards have been replaced and gave fine 
financial returns this year. 

BOTANY. 

Botany was made a separate division July, 1909. The National De- 
partment co-operated with us in seed selection and furnished one in- 
spector. In June, 1910, the separate division of Weed and Seed Inves- 
tigation was established, with Miss O. I. Tillman in charge. The Na- 
tional Department still co-operates, furnishing an assistant; the only 
charge made for services is that the State employees shall assist in any 
work which the National Department desires to have done. 

Every firm selling seed in the State is required to pay a license of 
twenty-five dollars, to be used in defraying the cost of inspection. In- 
spectors travel the State in the spring and fall and collect samples of 
seed which are sent to the Department for Investigation. The force 
of the Department was able this fall to report promptly on the purity 
and viability of seed, so that seed that would not germinate, or were 
mixed with injurious weeds, were not bought. 

The law provides what weed seeds shall not be sold, and which and 
how much shall be permitted in adulteration. By enforcement of the 



1911.] Document No. 9. 15 

law it is expected tliat the sale of wild onions, dodder, thistle and other 
noxious plants will be prevented, also of seed tiiat will not germinate. 

Analyses of seeds are made without charge for all farmers who desire 
them. 

DEilOXSTEATIONS AXD INSTITUTES. 

The Demonstrator of the Department, as requested or opportunity 
offers, can visit localities of the State, make suggestions upon these lines 
and gather statistics for promotion of the work. This bureau of the 
work is under the direction of Mr. T. B. Parker, of Wayne County, a 
successful, practical farmer. The object of the department is, as far as 
practicable, to have farmers test upon their lands the theories advanced 
by science, and to realize benefits by ascertaining the particular needs 
of their respective fields. The loss to the farmer in buying ingredients 
not needed in fertilizers, and the failure to purchase what is actually 
needed, amounts to millions of dollars annually. To educate them along 
these lines is the object of test farm and demonstrative and co-operative 
work. 

Institutes. — In 1908, there were conducted 234 institutes, attended by 
21,000 persons. In 1910, there were .360 institutes, held in 84 counties, 
with an attendance of 53,627. North Carolina was the first Southern 
State to inaugurate Women's Institutes. They are very popular and 
have been the means of disseminating much useful knowledge among 
our farmers' wives and daughters. If the boys are to remain on the 
farms, the girls must do so ; there is no better way to induce them to 
remain than to make the woman's life on the farm pleasant and 
profitable. 

The railway companies have contributed greatly to the success of the 
institute work by furnishing cars for demonstration and transportation 
of implements, and many other courtesies. I would suggest that the 
railroad companies be authorized by law to furnish free transportation 
to parties engaged in institute work. I do not think they would object, 
as they have several times said they would transport certain institute 
parties free if the law permitted it. 

Boifs' Corn Clubs. — These are under the direction of the Demonstrator. 
The highest yield was 13.T bushels, the average 57 bushels, in 1909. In 
1910, there were 1,154 contestants in 34 counties. 

The highest yield this year was 146.28 bushels; the average 58 7-10. 
Eighty-two boys made over 75 bushels, thirty-two over 100 bushels, ten 
over 130 bushels, five over 140 bushels. 

AGRONOMY. 

This division was established in January, 1909, with J. L. Burgess in 
charge. Mr. Burgess had been in similar work for the National De- 
partment for several years prior to this. Its line of work is to improve 
the varieties of plants so as to secure those of higher yielding strains or 
better quality, and to ascertain the variety best suited to each type of 
soil; the best methods of cultivation; the kind of fertilizer best suited to 
the soil; each of which is done by co-operation with different farmers. 



16 Document No. 9. [Session 

The division has co-operated with fifty-eight farmers in eleven counties; 
forty-six other counties are asking for co-operation next year. The De- 
partment furnishes the directions, the seed and fertilizers — the farmer 
furnishes the land and labor, keeps an account of all matters, reports to 
the Department and gets the crop. 

This work will enable the farmers participating in it to ascertain 
what suits his farm, and will be productive of much benefit. These 
farms are located at the request of the commissioners of a county by 
some one appointed by them and a member of the division of Agronomy, 
on lands of different types of soils upon the public roads leading to the 
court houses. The location enables persons visiting the county seat to ob- 
serve the work. 

INSPECTION OF ILLUMINATING OILS. 

July 1, 1909, this law went into effect. The Board invited the four 
companies then operating in the State to a conference as to regulations 
to be adopted. The companies declined, saying it was a new business 
and they had no suggestions to make. The Board formulated regula- 
tions some of which were objected to by the companies ; after several 
consultations the law was put into effect and the plan of execution is 
now unobjectionable to the companies. 

Dr. W. A. Syme was elected Oil Chemist ; his work was very valuable, 
but December 15, 1909, he died, and Assistant Oil phemist M. M. Orr 
performed the duties of the office satisfactorily. Mr. L. B. Lockhart 
was then elected and has since had charge of the analytical work. The 
"flash test" alone not being deemed sufficient as to securing a good light, 
the regulations for the execution of the law were amended and are now 
as follows: 

Regulations or the Department of Agriculture Concebninq Illuminating 

Oils and Fluids. 

[Chapter 554, Laws of 1909.] 

1. The statement required of manufacturers and others desiring to sell oil in 
this State, in section 1 of this act, shall be in substance as follows: 

Commissioner of Agriculture, Raleigh, N. C. : 

The desires to sell in North Carolina the following brands 

of illuminating oils: 

(1) (Name) 

(2) (Name) 

Manufactured or sold by , whose address 

is P. And it is stipulated that 

said oils shall comply with the requirements of chapter 554, Laws of 1909, and 
the regulations of the Board of Agriculture made by authority of said act. 

{Signature) 

2. There shall be placed upon each tank car before the same is emptied, and 
upon all other original packages, tax stamps as required in section 3 of chapter 



1911.] DocujiENT No. 9. 17 

55"^ Laws of 1909; also the name under which the oil is sold, the name of the 
manufacturer or wholesale dealer and the date of filling. No tax stamps shall he 
required upon a vessel filled from a container upon which the tax has heen paid, 
but same must show the amount of oil it contains, the location of the tax-paid 
container from which it was filled, and the date of filling. 

Where wagons are filled from stationarj- tanks thoy must have attached the 
location of such tanks, and all invoices for oil to retail dealers delivered from such 
wagons shall show the name of station from which operated and number of 
gallons sold. 

3. Where oil is brought into this State in wagons, each wagon must have 
stamps attached to cover the amount of oil it contains, and with each and every 
gale in this State from such wagons there must be given a statement, invoice or 
tag, showing the name nf the company operating the wagon, number of the wagon, 
quantity of oil sold and date of sale. 

Where oil is brought into this State in wagons which also contain oil for sale 
in other States, a separate compartment must be provided in such wagons for oil 
Bold or offered for sale in North Carolina, and stamps must be attached to said 
compartment to cover the amount of oil it contains; and with each and every sale 
in this State from such compartment there must be given a statement, invoice or 
tag, showing the name of the company operating the wagon, number of the 
wagon, quantity of oil sold and dale of sale. Unless this separate compartment 
is provided, oil companies will have to pay the tax on all oil brought into this 
State in wagons. 

4. By authority of section 2 of said act, there shall be appointed ten inspectors. 

5. Each inspector shall examine all tank cars, barrels, drums, cans or other 
containers found in his district, and in other districts when directed by the Com- 
missioner; see that the law is fully complied with, and collect samples as directed 
and send to the Department for analysis by the State Oil Chemist. 

0. Each inspector shall receive three dollars per day and actual expenses while 
at work. 

7. The Commissioner of Agriculture shall have prepared tax stamps of such 
denominations and in such quantities as may be deemed necessary to execute this 
act. The Secretary nf the 15oard shall have charge of these stamps and deliver 
to the Oil Clerk from time to time such amounts as will be necessary to supply 
the demand, and shall make settlement quarterly of the amounts of tags dis- 
posed of. 

8. All kerosenes or other oils usually used for illuminating purposes offered 
for sale or sold in this State for other use shall have plainly marked on the con- 
tainer in letters at least two inches high, or plainly printed on a tag attached 
thereto, "Not for Illuminating Purposes. Highly Inflammable." Such oil is 
not subject to taxation. Using or selling it for illuminating purposes shall be a 
violation of section 8 of the act. 

9. Shipment by car load of oil in barrels, drums or other containers shall be 
reported to the Commissioner, as is required for shipment in tank cars or other 
large containers by section 3, chapter .554, Laws of 1909. 

10. \o person shall offer to a common carrier for shipment empty barrels used 
for illuminating oils upon which the tax st.nmps have not been canceled. 

11. The record of the tank-car bnok furnislicd liy the railroad companies as to 
the capacity of each tank car will be accepted by the Department. 

12. The flash test of illuminating oils shall not be less than 100° Fahrenheit, 
2 



18 Document No. 9. [Session 

as tested by the Elliott method — closed cup — according to directions prepared by 
the State Oil Chemist. Illuminating oils which flash below 175° Falironlieit in 
the Elliott closed cup shall not contain more than G per cent by weight of residue 
remaining undistilled at 570° Fahrenheit when distilled according to directions 
prepared by the State Oil Chemist. 

That oils brought into this State for sale after September 1, 1910, shall comJDiy 
with this regulation, and all oils sold in the State shall comply after December 
1, 1910. 

13. The State Oil Chemist shall analyze such samples as deemed necessary to 
ascertain safety and objectionable substances, purity and luminosity, and report 
to the Commissioner of Agriculture any standards he deems advisable to be 
established in these particulars. 

14. The Commissioner, with the approval of the Oil Committee, may suspend 
or change any of these regulations until the ensuing meeting of the Board. 

Effective April 1, 1910, a barrel shall be estimated to contain fifty-two (52) 
gallons, and a 26-cent stamp will be received as payment of tax on contents of 
same, unless it shall appear that barrels in excess of fifty-two gallons are gener- 
ally used by any dealer or company. In that case, tax for the total gallonage of 
each barrel will be required. W. A. Graham, 

Raleigh, N. C, March 29, 1910. Commissioner. 



DIRECTIONS FOR USING THE ELLIOTT TESTER. 

Remove the oil cup and fill the water-bath with cold water up to the 
water mark on the inside. Replace the oil cup and pour in enough oil ' 
to fill it to within 1-8 of an inch of the flange joining the cup, and the 
vapor chamber above. Care must be taken that the oil does not flow 
over the flange. Remove all air bubbles with a piece of dry paper. 
Place the glass cover on the oil cup and so adjust the thermometer that 
its bulb shall just be covered by the oil. If an alcohol lamp be employed 
for heating the water bath, the wick should be carefully trimmed and 
adjusted for a small flame. A small Bunsen burner may be used in place 
of the lamp. The rate of heating should be about 2 degrees per minute, 
and in no case exceed three degrees. 

As a flash torch, a small gas jet 1-4 in. in length may be employed. 
When gas is not at hand, employ a piece of waxed linen twine. The 
flame in this case, however, should be small. 

When the temperature of the oil has reached 85" F. the testing should 
commence. To this end, insert the torch into the opening in the cover, 
passing it in at such an angle as to well clear the cover, and to a distance 
about half way between the oil and the cover. The motion should be 
steady and uniform, rapid and without any pause. This should be re- 
peated at every 2" rise of the thermometer, imtil the thermometer has 
reached 95", when the lamp should be removed and the testings should 
be made for each degree of temperature until 100" is reached. 

After this, the lamp may be replaced if necessary, and the testings 
continued for each two degrees. 

The appearance of a slight, bluish flame shows that the flashing point 
has been reached. m 



1911.] Document No. 9. 19 

In every case note the temperature of the oil before introducing the 
torch. The flame of the torch must not come in contract with the oil 
cup. 

DIKECTIOXS FOR DISTILLING ILLUMINATING OIL. 

A weighed Engler flask, containing 100 cc. of illuminating oil is pro- 
tected by a layer of asbestos on the bulb and neck. A thermometer is 
inserted in the usual way so that the upper part of the mercury bulb is 
opposite the lower part of the side neck of the flask. The distillation is 
conducted in the regular manner over a Bunsen flame, the heat being 
regulated so as to distil the oil as evenly as possible over a period of 
approximately twenty-five minutes. The time of distillation is counted 
from the time the first drop leaves the condenser until the burner is 
finally extinguished and removed. The temperature is brought up to the 
actual corrected temperature of 570 degrees Fahr. a second time after 
cooling at least 30 degrees Fahr. The corrected temperature is obtained 
by applying the usual formula for correction for the exposed part of the 
thermometer. The total period of heating shall not exceed 45 minutes. 
The residue in the flask is reported in per cent by weight. 

The illuminating oils have improved in quality and not increased in 
price since the enactment of the law. North Carolina is the only State 
that has the stamp system of inspection and taxation. Statement of re- 
ceipts and disbursements is annexed. 

Your Excellency's attention is requested to the annexed reports of the 
heads of the divisions of the Department concerning the work of each 
division, and also to the statement of receipts and disbursements for the 
two years, 1909 and 1910. 

With grateful thanks to our Heavenly Father for His many blessings 
and protection in the past, and with prayer for continued care and guid- 
ance and for wisdom for the work remaining to be done, let us renew 
and redouble our efforts for progress in the great agricultural work in 
the Old North State. 

Respectfully submitted, 

W. A. Graham, 

January 1, 1011. Commissioner of Agriculture. 



REPORT OF IMMIGRATION 

Hon. W. a. Graham, Commissioner. 

Dear Sir: — Since the repeal of tlie immigration act by the last Legis- 
lature this Department has only answered inquiries and sent out, when 
requested, literature descriptive of the State, its resources, etc., to pros- 
pective home-seekers, which has resulted in many moving to this State 
from Northern and Western States. 

Quite a number of young Scotchmen are still coming to North Caro- 
lina as a result of the work done by tliis Department Ijcfore the repeal 
of this law. 

Some colonization work is being carried on by individuals and cor- 
porations, with more or less success. One of the most notable of these 



20 DocnMENT No. 9. [Session 

companies is the Carolina Trucking and Development Company of 
Wilmington. 

The splendid showing made hy North Carolina at the Ohio Valley 
Exposition in September, 1910, and at the National Horticultural Con- 
gress at Council Bluffs, Iowa, in November, 1909 and 1910, and the 
draining of our swamp lands in the eastern section, are attracting the 
attention of many settlers to the State. 

Respectfully submitted, Elias Cakr, 

Secretary. 



REPORT OF THE STATE CHEMIST AND DIRECTOR 
OF TEST FARMS. 

Major W. A. Gkaham, December 1, 1910. 

Commissioner of Agriculture. 

Sik: — I beg to submit a report of the several lines of work committed 
to my charge during the past two years (December 1, 1908, to Decem- 
ber 1, 1910). 

The report will be made under the following heads : 

1. Analytical Work. 

2. Concentrated Stock Feeds. 

3. Soil Work. 

4. Test Farms. B. W. Kilgore, 

State Chemist and Director of Test Farms. 

1. ANALYTICAL WORK. 

The number of analyses made during the two years is shown in the 
following summary : 

Official samples of fertilizers 1,890 

Fertilizers and fertilizer materials for farmers 722 

Cotton-seed meal 383 

Waters 175 

Marls, lime and lime rock 1G6 

liocks, ores and minerals identified and values reported 220 

Concentrated stocic feeds examined chemically and microscopi- 
cally 1,090 

Condimental stock feeds 74 

Soils -. 400 

Total for two years 5,040 

We have been called upon to do considerably more work during the 
two years just past than in the previous period of two years, there hav- 
ing been made in that time 1,010 more analyses then in the years 1907- 
1908. The main increase has been in the samples of fertilizers col- 
lected by inspectors, fertilizers and fertilizer materials for farmers, com- 
mercial stock feeds and soils. Analyses of fertilizers and feeds have 
been published in Bulletins of the Department. Some of the soil 



1911.] Document No. 9. 21 

analyses have been pTiblished in connection with the reports of the ex- 
perimental -(vork on the Test Farms, and a general report is now being 
prepared, giving the analyses of the samples of the various type soils of 
the State collected and analyzed up to this time. The results of the ex- 
aminations of ores, marls, waters, and other products of a general na- 
ture, have been sent to those we were specially interested in and for 
whom the analyses were performed. 

2. CONCENTEATED STOCK FEEDS. 

The first law governing the manufacture and sale of stock feeds went 
into effect in July, 1903. 

In 1909, the law was amended so as to cover all classes of commercial 
products used for stock feeds and made several minor changes in the 
law. The number of samples analyzed each year since the law went 
into effect are as follows: 

In 1903, 203 samples were collected and analyzed. 

In 1904, 415 samples were collected and analyzed. 

In 1005, 414 samples were collected and analyzed. 

In 1900, 317 samples were collected and analyzed. 

In 1907, 711 samples were collected and analyzed. 

In 1908, 497 samples were collected and analyzed. 

In 1909, 543 samples were collected and analyzed. 

In 1910, 650 samples were collected and analyzed. 

The analytical work during 1909 and 1910 was much larger than in 
previous years, on account of the fact that a provision of the new law 
made it necessary to make two additional determinations. 

Inspection. — Inspections are made throughout the State, at frequent 
intervals during the j'ear by the regular inspectors to see that all feeds 
offered for sale have the proper tax stamps attached to them and to 
make the necessary samples. As often as possible, certainly once each 
season, a microscopic inspection is made of the principal markets and 
distributing ])oints in the State. At this time a microscopic examina- 
tion is made in the warehouses, or wherever feeds arc offered for sale, 
and any adulterated or low grade feeds are immediately withdrawn from 
sale. This method of inspection has been used for some years and has 
proven very satisfactory, so thai at present the markets of the State are 
remarkably free from adulterated and low grade products. 

As a rule, manufacturers and dealers show a willingness to comply 
with the requirements of the law. One of the chief effects of the law is 
that it has kept off the market low grade and adulterated feeds which 
could be sold at a very low price and has thus enabled the small miller 
in the State to sell his feeds in fair competition with the larger manu- 
facturers who ship feed into this State. 

Branding and Guarantcring. — The law has now b<'en in effect long 
enough for all of the manufacturers doing business in this State to un- 
derstand the requirements and jiractically all of the feeds offered for 
sale are now properly branded with the proper guarantee. One of the 
requirements of the new law is that the manufacturers must state on the 
tag the ingredients of which the feed is composed. This requirement is 



22 Document No. 9. [Session 

very effective in preventing the use of low grade materials in mixed 
feeds and also gives the purchaser very valuable information in regard 
to the feed he is buying. 

Information Concerning Feeds. — The Department, through the feed 
bulletins and Farmers' Institutes, is endeavoring to show farmers and 
stockmen how to buy their feeds by analysis, and to take advantage of 
the differences existing between feeds as shoivn by the guaranteed 
analyses they bear. 

We are constantly called upon by dealers and consumers for informa- 
tion concerning the quality of different feeds, their feeding value and 
their suitability for different kinds of stock, and we readily furnish 
manufacturers all information we can relative to compounding new and 
better feeds and the proper guarantee to place upon them. 

Standards Adopted. — The present law gives the Department authority 
to adopt standards for different feeds. Experience has shown that hav- 
ing standard guarantees for different products is a very effective means 
of keeping low grade products from being offered for sale in the State. 
These standards are made up from a large number of analyses of the 
products for which the standard is adopted, and are such that a pure 
product which comes up to what is claimed for it will come easily within 
the limits of the standard, but an adulterated or low grade product will 
not have a sufficiently high analysis to come within the limits of the 
standard and consequently can not be put on the markets. 

The following standards have been adopted : 

Protein. Fat. Fiber. 

For pure wheat bran 14.50 4.00 11.00 

For pure wheat middlings 15.00 4.00 8.00 

For wheat bran and middlings 14.50 4.00 8.00 

For rice bran 12.50 10.00 10.00 

For rice polish 11.50 7.00 C.30 

For mixed corn and oat feed 10.00 4.00 9.00 

For linseed meal 30.00 3.00 10.00 

For cotton-seed meal 38.62 4.00 12.00 

For molasses feeds 10.00 3.25 12.00 

Standards for other feeds will be adopted as soon as sufficient analyti- 
cal facts have been accumulated to justify the adoption of standards 
that will be fair to the manufacturers and protect the consumers. 

Adulteration. — Feeds are as much subject to adulteration as are com- 
mercial fertilizers. Before the first feed law went into effect, they were 
adulterated to a large extent in this State with materials having but 
little feeding value, such as ground corn cobs, peanut hulls, oat hulls, 
rice hulls, etc. The enforcement of the law has gradually driven out 
this class of goods. Every year has shown a decrease in adulteration, 
and during the past few years only a few cases of serious adulteration 
were found each year. The present high prices of all feeds make it all 
the more necessary that the consumers' interests should be protected by 
the proper enforcement of the law. 

Use of the Microscope in Feed Analysis. — In addition to the regular 



1911.] Document No. 9. 23 

chemical analysis, all the feed sainples are examined microscopically. 
This is the final test of their purity, as it shows the materials of which 
the feeds are composed. 

The chemical analysis shows the percentage amounts of the nutritive 
constituents of the feed, but it gives no idea of the source from which 
they are derived, and as the protein and fat are more digestible, and 
hence more valuable, in some classes of feeds than in others, it is very 
important to know just what substances go to make up the feed. The 
microscopic examination is the only way this can be done with any de- 
gree of accuracy. 

In addition to showing from what sources the nutritive elements of 
a feed are derived the microscopic examination is the only accurate 
means of detecting adulteration and showing the use of spoiled or ob- 
jectionable materials in feeds. Many feeds are now put on the market 
in a finely ground condition, and as this destroys the characteristic ap- 
pearance of the ingredients, it is very easy to adulterate them with finely 
ground rice hulls, corn cobs, peanut hulls, etc. All of these substances 
are readily distinguished under the microscope. 

For example, if a mixed feed contains 15 per cent of fiber it would 
not be considered low grade, provided, it is made from good materials; 
but if the microscopic examination shows that part of this fiber is fur- 
nished by rice chaff or corn cobs, it would be considered a very low 
grade feed. 

Uniform Feed Law. — For many reasons it is important that the feed 
laws of the different States be as near uniform as possible in the re- 
quirements which they make the manufacturer conform to. 

The matter of a uniform feed law for the Southern States was first 
taken up by the Southern States Association of Commissioners of Agri- 
culture, in 1906. Since then a number of trade associations have taken 
up this matter and it has also been discussed at the meetings of the 
above named association. In February, 1910, a number of feed of- 
ficials met in Washington and formed the Association of Feed Control 
Officials, which has for its object the adoption of a uniform feed law and 
the adoption of uniform rulings and regulations for the various com- 
mercial feeds. At this first meeting an executive committee was ap- 
pointed to draw up a uniform law to be presented to the Association. 
The second meeting of this Association was held irt Washington early 
in November, 1910. At this meeting the committee presented the uni- 
form law and it was discussed at length by a number of manufacturers 
and officials from a number of States. On account of the local condi- 
tions in the various States represented in this Association, it is not prac- 
ticable to adopt a law which can be exactly the .same for all States. But 
the more important points which affect the manufacturer who markets 
his products in a number of States can be uniform. This was the result 
of the meeting — that a law was adopted which is uniform for all the 
States in its main requirements. This enables the manufacturers to 
ship goods into several States without changing the labeling on the bags. 

This uniform law embodies the main features of the present North 
Carolina law. 



M Document No. 9. [Session 

This Association will next take up the definitions and rulings for 
feeds. 

It is believed that this Association will do a great deal of good in 
bringing about co-operation between the officials of the various States 
and a better understanding between the manufacturers and the officials. 

Condimerttal Feeds and Storl- Tonics. — The Legislature of 1909 passed 
a law regulating the sale of Condimented, Patented, Proprietary, or 
Trade-Marked Stock or Poultry Tonics, Regulators or Conditioners. 

Quite a number of brands of these conditioners have been found on 
sale in the State. 

These medicines usually consist of a base material, such as linseed 
meal, wheat bran, or middlings, to which is added a variety of powdered 
condiments and drugs. Some brands are of value as medicines and 
tonics, while many of them can only be regarded as high priced products 
of little merit. 

The work on these preparations is now nearing completion and will 
be published as a Bulletin of the Department. 

Mr. G. M. MacNidcr has done the work on commercial feeds, tonics, 
conditioners, and regulators in a most satisfactory way. 

3. SOIL WORK. 

The soil work of the Department has been continued during the last 
two years in accordance with the plans outlined about ten years ago by 
Mr. Kilgore. The methods of investigation laid down at this time were 
to include the following lines or work. 

1. A detailed soil survey of each county of the State, showing the ex- 
act location, extent and boundaries of each different soil type. The co- 
operation of the United States Bureau of Soils was secured to help with 
this division of the work. 

2. The collecting and analyzing of samples of the various soils found 
in each county in order to determine what amounts of the different ele- 
ments of plant food were contained in each soil type. 

3. It was further planned to locate test farms in several sections of 
the State where field tests could be carried on with various fertilizer 
combinations. 

A fourth line of work was started last spring which includes a sys- 
tematic plat test on each important soil type of the State. This is to 
supplement the chemical analyses of the various types, and from the 
combined data it will be possible to establish a method of fertilization, 
together with a definite crop rotation best adapted to our soils. While 
it is not safe to draw definite conclusions as to the fertilizer requirement 
for a long period of time from either a chemical analysis or a field test 
alone, the combination of the two gives us data which is of inestimable 
worth to the farmers of the State. 

During the last two years detailed soil maps have been completed of 
Caswell, Pitt, Gaston, Scotland, Mecklenburg, Cabarrus, and Granville 
counties, and work studied in Johnson, Randolph and Richmond coun- 
ties. This survey work is being done in co-operation with the Bureau of 
Soils of the United States Department of Agriculture as explained in 
the discussion of soil work in previous reports. The Bureau of Soils 



1911.] 



Document xfo. 9. 



25 



has shown a liberal spirit in its co-operation the past two years, as it 
has formerly. There have been three parties in the State the last year, 
three men being furnished by the Bureau of Soils and two by this De- 
partment. This work forms a basis for the systematic study of the soils 
of the whole State, without which the results of soil and fertilizer ex- 
periments would be of local value only. It has been our purpose to dis- 
tribute the soil survey over the State in such a way as to include areas 
of the different kinds of soils as early as possible, so that we might fol- 
low up the survey with experimental work to determine the fertilizer 
or plant food requirements of the different types. Up to the present the 
following counties and areas have been mapped : 

SiiMMARY OP Soil Survey Work. 



Area of County. 



Aral- 
yzed. 



Number 

of 
Types 

Area. 



Raleigh to New Bern Area 

Gary Sheet 

Alamance County 

StatcsvlUe Sheet 

Tayloreville Sheet 

Hickory Sheet... 

Mount Mitchell Sheet... 

Aahevllle Sheet 

.Craven Sheet.. 

Greenville Area (Tenne-isee North Carol 

Pasquotank and Perqulmanuntiea 

Duplin County 

New Hanover County 

Ghowan County 

Transylvania County 

Edgecombe County... 

Henderson County. 

Robeson County 

Gasvrell County , 

Pitt County 

Gaston County 

Scotland County 

Mecklenburg County 

Gabamis County 

Granville County 



17 



i 

1005 


406 1 


28 


1905 1 


824 


38 


1906 


192 


39 


1906 , 


178 


57 


1906 


372 


60 


1907 


515 


44 


1907 


.366 


66 


1908 


1.043 1 


65 


1909 


396 


48 


1909 


609 


58 


1909 


349 


48 


1909 


271 


42 


1910 


590 .. 




1910 


387 .. 




igio 

1 


500 L 






The second division of the work, which consists of collecting and 
analyzing samples, has gone on along with the soil survey. The seven 



I 



26 Document No. 9. [Session 

counties completed within the last two years have all been thoroughly 
sampled. We now have 1,500 samples collected, all of which have been 
analyzed, except those gathered within the last few months. These 
analyses are being brought together for publication, and we trust will 
be in the hands of the farmers early in the year. 

The fertilizer work on the test farms, which constitutes the third 
division, consists largely of testing fertilizer materials in varioiis com- 
binations and amounts. This has been continued the last two years 
along similar lines as in the last. The principal object has been to de- 
termine the best formulas for the more important crops and the most 
economical amounts to use. The results of this work are being pub- 
lished as rapidly as possible. Three Bulletins have gone out giving the 
results on the Iredell Test Farm and others are to follow giving those 
on the Edgecombe and Buncombe farms. 

The soil type fields started last spring, as previously mentioned, form 
the fourth division of our work. These fields are being located on the 
more extensive soil types of the State, and we hope to extend them to 
others. We now have twelve of these fields established, four on the Test 
Farms and eight with farmers. They are located as follows: 

Norfolk fine sandy loam Edgecombe Test Farm. 

Norfolk sandy loam J. R. Hooks, Goldsboro. 

Portsmouth fine sandy loam S. W. Wilkenson, Pantego. 

Portsmouth silt loam Dr. T. J. Hoskins, Edenton. 

Cecil clay loam Iredell Test Farm. 

Cecil clay VV. M. Long, Charlotte. 

Cecil sandy loam C. M. Faires, Gastonia. 

Iredell fine sandy loam 0. H. Bailes, Charlotte. 

Toxaway fine sandy loam Buncombe Test Farm. 

Porter's loam Buncombe Test Farm. 

Porter's sandy loam B. W. Marshall, Hendersonville. 

Porter's clay Chas. Baldwin, Blantyre. 

This gives four fields on the Coastal Plain, four on the Piedmont, and 
four on the mountain soils. We hope to extend this work the coming 
season to include four additional types. With the extension of this plat 
work and the continuation of the soil survey, the analytical work and 
the investigations on the Test Farms, we will be able to furnish ac- 
curate information regarding the fertilization, the cultivation and crop 
rotations for each type of soil. 

It is not our intention in this work merely to compound a fertilizer 
mixture best adapted to certain crops on certain soils; but we hope to 
establish methods of farming which will economically maintain the 
productivity of our soils. They should be so handled that they will be- 
come more productive year by year. Our worn out and frequently 
abandoned fields should be brought back to their original fertility. These 
results are not being attained by the more common method of farming 
today, a method which annually returns to the soil less plant food in 
fertilizers than is removed by the crops. We have a broader aim in 
view and with the continuation of our present lines of work, we hope 



1911.] Document No. 9. 27 

eventually to be able to recommend a definite treatment for eacli type of 
soil in the State, a treatment which will not only give profitable returns, 
but which shall tend to improve the soil itself. This is the only means 
of establishing a system of permanent agriculture for Xortli Carolina. 

Mr. E. L. Worthen has devoted himself entirely to the soil work. Mr. 
J. M. Piekel and Messrs. W. G. Havwood, J. Q. Jackson and W. H. 
Strowd have made the soil analyses. Messrs. W. E. Hearu, R. B. Hardi- 
son and R. T. Allen, of the Bureau of Soils, United States Department 
of Agriculture, and L. L. Brinkley and E. W. Thornton, of this Depart- 
ment, have been engaged in the preparation of the soil maps. 

4. TEST FARMS. 

The Farms were established primarily for experimental purposes and 
for obtaining new facts as to the fertilizer or plant food requirements 
of our different crops on the various type soils of the State, the kinds of 
varieties of crops now generally used or new crops which it may be 
found possible to grow to advantage to get best returns, and the methods 
of cultivating and handling these crops. The Farins are sufficiently 
large for a considerable area to be devoted to general farming. This 
enables us to apply the results of our experiments to general farming 
conditions, and also serves as a source of considerable revenue for de- 
fraying the expenses of the detailed experimental work. 

The experimental work on the several Farms is being continued along 
the same lines as heretofore, with such modification and extension as our 
results and observations have suggested. The detailed plans of the ex- 
periments have been given in a number of previous rejiorts. Including 
work on the various type soils of the State, not found on the Farms, 
but which is being conducted at other points, and reference to which is 
made in another part of this report, our experimental work occupies 
more than one thousand plats, generally 1-10 or 1-20 acre each, and cov- 
ers 75 to 100 acres, the culture and handling of which requires many 
times more cost and labor and yields loss crops than the same area used 
in general farming operations. Not only must the fertilizer be weighed 
out and applied separately to each plat, but the corn, cotton or other 
crop must be gathered and weighed separately, or else cultivated dif- 
ferently. The crops worked with are the ones generally grown in the 
sections where the Farms are located, as well as some new ones, and 
include fertilizer and variety work with cotton, corn, wheat, oats, cow 
peas, peaniits, soja beans, etc., and in addition, with bur, crimson and 
red clovers and cow peas for soil improvement. 

The variety work conducted for ten years has shown tlie kinds of 
cotton, corn, cow peas, wheat and oats which give the largest yields and 
which are best for our farmers to grow. These results have been pub- 
lished each year as a Bulletin from tiie Department and distribuled in 
this wa}', as well as given out at Farmers' Institutes and in demonstra- 
tion work. The varieties which have given best returns are b6ing gen- 
erally used and the work is proving of much value to the farmers of the 
State. These tests are being continued and extended. 

The fertilizer experiments have determined and are determining 



28 DocuMKNT No. 9. [Session 

whether our different soils need nitrogen, phosphoric acid, potash or 
lime, two of these combined, or all four; the amounts of nitrogen, phos- 
phoric acid or potash which can be most profitably used ; the total quan- 
tity of fertilizer— whether 200, 400, GOO, 800, 1000, or 2000 pounds per 
acre should be used for the greatest profit ; whether it should be applied 
broadcast or in the drill; at one or more apjilications; the effect of side- 
dressings of nitrogen-furnishing materials and the comparative value of 
different nitrogen-furnishing materials; and of acid phosphate. Thomas 
phosphate or Basic slag and finely ground phosphate rock, etc. These 
questions are practical and anawers to them are being constantly asked 
by farmers operating on the various kinds of soil in the State and grow- 
ing different crops. A number of Bulletins have been published in the 
past years, giving a preliminary report of these various experiments. 
During the present year three Bulletins, giving the details, as well as 
the summary of fertilizer e.xperiments as indicated above, for the cow 
pea, for cotton, and for corn on the red clay and red clay loam soils of 
the Piedmont sections of the State, have been published. Similar re- 
sults are ready for publication for the sandy soils of the eastern part of 
the State, and considerable data has been accumulated for the mountain 
soils for the crops generally grown there. I'or reliable conclusions it is 
necessary for fertilizer or other experiments to be carefully planned and 
extended through a number of years. The results and facts collected for 
the red lands of the State, and already published, show the best kinds of 
peas for pea production, for hay, for grazing, and for soil improvement, 
and the kind and amount of fertilizer which will give best results. The 
fertilizer experiments show that nitrogen and potash are not necessary 
for the most profitable production of ])eas on the red clay loams and 
the red clays of the Piedmont, and this is likely also true of other 
leguminous crops, like crimson clover or other clovers and soja beans. 
The use of potash in the growth of peas has been and is now generally 
advised. Not only has this constituent not proven profitable on the land 
in question, but large applications have reduced the yields. Phosphoric 
acid as supplied in acid phosphate or other suitable materials furnishing 
phos])horic acid, is the all important fertilizer constituent for profitably 
increasing the growth of the pea crop on our red lands. It pays hand- 
somely to use it liberally. Four hundred to five hundred pounds per 
acre of high grade acid phosphate is found desirable. 

In like manner for cotton on the red lands, phosphoric acid is the con- 
trolling constituent in producing increased and profitable yields, our 
results showing two-thirds of the increase in profit from fertilizer to 
come from this constitutent and one-third from potash and nitrogen 
combined. A fertilizer containing 10 per cent phosphoric acid, and 2 
per cent each of nitrogen and potash was found to give near, if not the 
most profitable returns of this crop, and should be applied at the rate 
of 400 to 1000 pounds per acre. Larger amounts of nitrogen than the 
above have produced a more showy plant, but have caused late growing 
and maturity, which is not desirable on the red lands. Large applica- 
tions of fertilizer — 400 to 1000 pounds per acre, have been found spe- 
cially desirable, as with their use the land has increased in productive- 



1911.] DocuME-^T No. 9. 29 

ness and has thus been put in better conditions and has, at the same 
time, yielded large profits from the fertilizer used. 

For corn production on these lands, phosphoric acid is also the most 
important consfitutent, but nitrogen, either in fertilizer or from manure 
and soil-improving crops, is a close second. Liberal fertilization of the 
right kind for com has proven most profitable, the indications being 
that for this crop on red lands the fertilizer should contain 10 per cent 
phosphoric acid, 1 1-2 per cent potash and 3 per cent of nitrogen, and 
should be used at the rate of 300 to 500 pounds per acre. 

These findings, coming from a number of years of field experiments 
with our important staple crops on the red lands, put us in possession, 
for the first time, of definite and reliable data as to the fertilization 
of these crops on these lands and also indicate what fertilization to use 
for similar crops and others of less importance on this class of land. 
These results are applicable to the red clay loams, red clays, and the 
valley lands of the Piedmont, and should prove a great financial saving 
to tlie farmers operating on these soils. 

Similar results with the main staple crops have been obtained and are 
practically ready for publication, for the sandy soils of the eastern sec- 
tion of the State. Fertilization for crops on these eastern sandy soils 
is found to be quite different from that needed by the red lands of the 
middle section. On the sandy soils, after nitrogen, potash is the most 
important constituent in fertilizers. Results of tests for a series of 
years with diti'erent quantities of fertilizer per acre show that with 1000 
pounds almost a bale of cotton was produced in the Piedmont and nearly 
a bale and a quarter in the east, the indications being that the land was 
yielding better where 1000 pounds was used annually, whereas, with 
200, 400, 600 pounds per acre, the soil was falling off in yield. 

Taking an average of the Piedmont and the east, 800 pounds of 
fertilizer produced, as an average of si.\ years, nine-tenths of a bale per 
acre, which is double our acreage yield in the State last season, indi- 
cating that by tlie use of SOO pounds of fertilizer per acre, we could 
either double our cotton production on the usual acreage, or make the 
present crop on one-half the area, and at the same time, leave the land 
better and more productive than it was. With the use of 200 to 300 
pounds of fertilizer, which are the amounts generally used in the State, 
our soih continuously grown in cotton are losing. By increasing the 
I)resent quantity of fertilizer per acre 500 to 600 pounds, at a cost of 
$6.00 to $S.0O per acre, our acreage yield of cotton could bo doubled, 
and at present prices $30.00 net profit per acre added to the income. 
Tliese and similar facts, which have been and are being obtained in our 
experimental work, and which are being disseminated through our Bul- 
letins and Circulars, and given out at Farmers' Institutes, will, T can 
but believe, have an important influence on the more intelligent and 
profitable use of fertilizers and the betterment of our agriculture. 

In connection with the soil survey, covered in another portion of this 
report, and the experiments on the Test Farms, a large number of sam- 
ples of the type soils of the State have been collected and analyzed, 
amounting now to more than one thousand in the past ten years. We 



30 Document 'No. 9. [Session 

are using the results of these several kinds of work in connection with 
each other, and are just now making a fair beginning in interpreting, 
publishing and otherwise bringing to the attention of our farmers, the 
results of a number of years of past labor, by putting together the soil 
survey, chemical analyses and field results on type soils and on the Test 
Farms, so as to show the farmers in the different parts of the State, 
what their soils are, what they contain, and what they need to grow 
most profitable crops not only this year, but to make them more pro- 
ductive in the years to come. 

One of the strongest incentives for the establishment of the Test Farms 
and the lines of work closely associated with them — soil survey — soil 
analyses, was to use some of the surplus revenue from the inspection of 
fertilizers, to obtain information which would enable the users of fer- 
tilizers to mix or select and apply fertilizers to best advantage and with 
greatest profit. Our results, as shown in the Bulletins and other publi- 
cations, and given out in correspondence and at Institutes, show that this 
object has been and is being met, though it can be readily understood 
that the work and results will mean more in the future than it has in the 
past, as it requires time to plan, conduct, obtain and bring together field 
results of the kind we are working to obtain, so that they may throw 
the greatest amount of light possible on the difficult problems of feeding 
different crops on the different soils for the most profitable returns to the 
tiller. 

Edgecombe Farm. — This is the oldest of the Farms, is located in 
Edgecombe County, and is used for work with the farm crops generally 
grown on the sandy loam soils of the east. Experiments on a consid- 
erable scale are conducted Avith corn, cotton, peanuts, and cow peas, in- 
cluding in the main, variety and fertilizer tests. Bur and crimson clov- 
ers and vetch are grown in an experimental, as well as in a general way, 
and have all done well, especially the bur clover. They have added much 
to the productiveness of the Farm and have been found to fit well in the 
system of general farming of the section. The Farm has been much 
improved in appearance and productiveness, the yield of cotton each 
year being around one bale per acre, with 400 to 600 pounds of fer- 
tilizer. A considerable planting of peach and pecan trees has been put 
out. with the view especially of determininfj the varieties of pecans 
which are best suited to that section of the State, as well as the profitable- 
ness and methods of growing this crop. Our hogs have done well and 
the lots laid off several years ago for use in raising hogs have come 
into excellent condition; the main crops being produced are rape and 
vetch and peas on Lot No. 1 ; crimson clover and wheat and sorghum on 
Lot No. 2; alfalfa on Lot No. 3; bur clover and Bermuda, rape and 
peas on Lot No. 4, and Bermuda and bur clover on Lot No. 5. These 
crops are changed somewhat from year to year on the different lots, and 
with them we are able to have not only grazing, but crops which will 
make hogs grow almost the year round. A beginning has been made in 
tile draining the farm. The farm is fenced and has fair buildings on it. 
We have had good success with poultry on this farm. Beef cattle have 
been fed on this farm for four winters. 



1911.] Document No. 9. 31 

Iredell Farm. — This farm is located in Iredell County, near States- 
ville, on red clay loam soil. There was very little of the land in cultiva- 
tion when we obtained it, but practically all of it has now been cleared 
and most of it gotten into a reasonably high state of cultivation, having 
been terraced to prevent washing and improved in productiveness by the 
use of soil-improving crops, good but not expensive fertilization, and 
the use of manure from feeding beef cattle. E.xperimental work with 
field crops and soils on this farm has been carried on on a considerable 
scale with corn, wheat, oats, cotton, cow peas and soja beans, most of 
the results having already been published in the Bulletins of the De- 
partment. E.xperimental orchards of pecans, peaches, apples and pears 
have been put out on the farm to determine the varieties which are best 
suited to that soil and section, and the method of growing and handling 
the crops. A special pear orchard was put out five years ago and is 
being handled in a way to try to prevent pear blight, which has been 
successful up to this time. The general crops on the farm are being 
grown at a profit, the yields being a bale of cotton per acre, with 400 
to 600 pounds of fertilizer, and around 50 bushels of corn, with 400 
pounds of fertilizer. Poland-China hogs are kept on this farm. Four 
years ago a Pereheron stallion was obtained and has grown very popular 
in the section, because of the character of colts obtained from the class 
of mares found in the section, and the suitability of the larger off- 
spring to farm work on the red lands. The farm has reasonably good 
buildings on it and presents a good appearance. 

Pender Farm. — This farm is located in Pender County, near Willard, 
on the Atlantic Coast Line Railway. It was obtained mainly for ex- 
perimental and other work with trucking and vegetable crops. It was 
nearly all uncleared and it has been a big undertaking to clear and 
stump the land and get it ready for horticultural work. Part of the 
land has been tile drained and a plan made for tile draining all the 
open land which needs it. This will be done the present winter. The 
old land has been terraced to prevent washing and its productiveness 
increased by growing soil-improving crops. The work there has been 
mainly with pecans, peaches, lettuce and other truck and vegetable crops. 
A large experimental planting of varieties and crosses of the Scuppernong 
grape, in co-operation with the United States Department of Agricul- 
ture, is going on most satisfactorily. A dairy barn and silo have been 
constructed the past year, a small dairy herd added to the farm and 
pasturage put out for the cattle. 

Buncombe Farm. — This farm is located in Buncombe County, in the 
Swannanoa Valley, and near the station of Swannanoa, on the Southern 
Railway. We have had this farm two and one-half years and it is be- 
ginning to present a nice appearance in consequence of the drainage 
which has been given to it, and the removal of the ugly uncultivatable 
spots, the filling in of open ditches, the pulling away of ditch banks, 
grading the embankment to the road, the construction of a nice house 
and otherwise. The house has a gravity system of water, which was 
put in at a cost of about .$300.00, and serves not only as a water supply 
but for irrigation purposes. The farm had an old orchard, in very bad 



32 Document No. 9. [Session 

condition, on it, whicli has been renovated, and is now giving good yields 
in fruit. This has been a splendid object lesson. This farm is being de- 
voted to fertilizer, variety and other experiments with corn, wheat, oats, 
potatoes, cabbage, grasses and other crops generally grown in the sec- 
tion. A small apple orchard has been put out. Sheep, hogs, and cat- 
tle are kept on the farm. A new barn and an office, seed, laboratory and 
storage room are needed and it has been planned to erect them during 
the coming year. 

Transylvania Farm. — The main experimental work on this farm is, 
with two apple orchards planted on land of different slopes and with 
the various varieties, to determine the ones best suited to the section. 
Considerable plantings have been made of standard kinds. Work in 
soil improvement with corn has been going on. The main crops are 
corn, oats, hay and potatoes. The rest of the farm, together with the 
woodland, is being so handled as to furnish object lessons in handling 
a forest and doing good farming. \ portion of the land has been de- 
voted to continuous corn growing with crimson clover as a soil-improv- 
ing crop, a crop of each being obtained each year. With the use of 
phosphate alone this land has been increased in yield from 16 to 40 
bushels per acre. 

In addition to the lines of work referred to specifically in the fore- 
going, department workers in horticulture, entomology, animal hus- 
bandry and veterinary science, and agronomy have work on the farms. 

EXHIBITS AT FAIRS. 

Exhibits from the farms have been made at the fairs at Raleigh, 
Charlotte and Hickory, in which were shown the varieties of corn, cot- 
ton, wheat and oats grown on the farms, their comparative yields during 
the years which they have been tested, type stalks and ears of corn, and 
the effect of different quantities of fertilizer on the yield of cotton and 
corn. Three of the grade Percheron colts from the horse at Statesville 
were exliibited at Charlotte and Hickory, and publications relating to 
test farm work were distributed at all throe of the fairs. 

These exhibits attracied a great deal of attention and favorable com- 
ment, doing good, we believe, to the general public by the information 
furnished, and attracting favorable attention to the Department and 
this phase of its work. 

We believe these exhibits should be continued another year and per- 
haps carried to other points. 

INSTITUTES ON THE FARMS. 

Farmers' institutes have been held on the Iredell and Edgecombe 
farms each year, with attendance of around 1,500 at the former and 400 
at the latter. These have been among the largest and best meetings 
held by the Department. Institutes will be held on the other farms as 
soon as we can get ready for them. 

PUBLICATIONS. 

The following publications, giving results of work on the test farms, 
have been issued: 



1911.] 



Document No. 0. 



33 



Test !• arm Bulletins. 
{Being Bulletins giving results of Experiments on the Test Farms. 



KOVEMBEB, 1900. 



Jaxcaby, 1002. 



SEPTEMnER, 1903. 

February, 1904. 



Fertilizer, Culture, and Variety Tests of Cotton, Corn, Irish 

and Sweet Potatoes, Grains and Grasses, on Edgecombe and 

Red Springs Farms. 

Fertilizer, Culture, and Variety Tests of Cotton and Corn; 

Experiments on Black or Pocosin Soil; Fertilizers for Corn 

and Cotton; Composts and Composting. 
February. 1903. Variety and Distance Tests of Corn and Cotton on Edgecombe 

and Red Springs Farms; Fertilizers for Corn, Cotton, and 

Tobacco. 

Improvement of Corn by Seed Selection. 

Variet}- and Distance Tests of Corn and Cotton on Edgecombe, 

Red Springs, and Iredell Farms ; Fertilizers for Corn, Cotton 

and Tobacco. 

Hairy Vetch and Bur Clover. 

Variety and Distance Tests of Corn and Cotton on Edgecombe, 

Ire Jell, and Transylvania Farms; Fertilizers for Corn, Cotton, 

and Tobacco. 

Variety and Distance Tests of Corn and Cotton; Fertilizers 

for Corn, Cotton, and Tobacco. 

Alfalfa Growing. 

Selecting Seed Corn for Larger Yields. 

The Cotton Plant. 

Fertilizer Experiments on Corn and Cotton with Nitrate of 

Soda, Peruvian Guano, Phosphate Rock, and Basic Slag. 

Variety and Distance Tests of Corn and Cotton on Edgecombe, 

Iredell, and Transylvania Farms. 

Lettuce Growing in Xorth Carolina. 

Variety and Distance Tests of Corn and Cotton on Edgecombe, 

Iredell and Buncombe Farms. 

Variety and Distance Tests of Corn and Cotton ; Fertilizers 

for Corn, Cotton, and Tobacco. 

Peanut Culture. 

Varieties, Culture, and Fertilization of Small Grain. 

Variety Tests of Corn and Cotton. 

The Culture of the Cowpea ; Variety and Fertilizer Tests on 

Piedmont Red Clay Loam Soil of the Iredell Farm. 

Variety and Fertilizer Tests of Cotton on Piedmont Red Clay 

Loam Soil of the Iredell Test Farm. 
Septembeb, 1010. Variety and Fertilizer Tests of Corn on Piedmont Red Clay 

Loam Soil of the Iredell Test Farm. 
Test Far.m Circulars. 
No. 1. Does It Pay to Fertilize? 

No. 2. Varieties, Culture and Fertilization of Cotton on Piedmont Red Clay 
Loam, Red Clay and Valley Soils. 

No. 3. Varieties, Culture and Fertilization of Cowpeas on Piedmont Red Clay, 
Red Clay Loam and Valley Soils. 
3 



July, 


1904. 


Febbuaby, 


1905. 


Febbuary, 


190G. 


JUXE, 


190G. 


August, 


190G. 


Septembeb, 


190G. 


Ja.nuary, 


1907. 


February, 


1907. 


September, 


1907. 


February, 


1908. 


February, 


1909. 


March, 


1909. 


August, 


1909. 


February, 


1910. 


June, 


1910. 



August, 



1910. 



34 Document No. 0. [Session 

No. 4. Varieties, Culture and Fertilization of Cowpeas on tlie Sandy and 
Sandy Loam Soils of the Piedmont and Eastern Parts of the State. 

No. 5. Varieties, Culture and Fertilization of Corn on Piedmont Red Clay, 
Red Clay Loam and Valley Soils. 

During the past year especially, a Test Farm Committee, composed 
of the Commissioner and Mr. E. W. Scott, Mr. A. T. McCallum and 
Mr. William Dunn, of the Board of Agriculture, have been in close 
touch with the farms and the work on them, and the farms have profited 
greatly by their advice and direction. 

Respectfully submitted, B. W. Kilgoeb, 

State Chemist and Director of Test Farms. 



REPORT OF THE CURATOR OF THE MUSEUM. 

(December, 1908, to December, 1910.) 

Hon. W. a. Gkaham^ Commissioner of Agriculture. 

Dear Sir : — Herewith I beg to hand you my report on the work of 
the State Museum of the past two years. 

PARTICIPATION IN EXPOSITIONS AND FAIRS. 

Corn Show. — During the meeting of the Farmers' National Congress 
in Ealeigh, in November of 1909, a Corn Show was held by the Depart- 
ment. I was instructed by the Commissioner to provide space in the 
Museum for this show, and dismantled one of the exhibition rooms for 
the purpose. The room is about thirty by fifty-five feet in size, and it 
proved in every way suitable and of sufficient size for the purpose. It 
was impossible beforehand to make any kind of intelligent estimate as 
to the amount of space that would be required, but the estimate we did 
make proved fairly correct, and the room was filled with exhibits. 

We had to bear in mind that it would be visited and criticized by a 
large contingent of intelligent farmers from some of the most progres- 
sive farming States in the Union, though it was at the same time de- 
sirable that the ideas be carried out as inexpensively as might, con- 
sistent with a creditable showing. In both these points I think we suc- 
ceeded. 

Without going into details too closely, I may say that the exhibit of 
com was a revelation to those who saw it. The judging was done by an 
expert of national reputation, and much of the material exhibited scored 
high. Other farm products were also shown, together with a display of 
fruits and nuts, and, as most of our prospective visitors were expected 
to be from the middle West, it was thought advisable to show a few of 
the things the State could show in the way of salt-water fish. A small 
but very high-class exhibit was made of some of our best known water 
products, on ice, and this exhibit, too, proved of much interest. Alto- 
gether I am sure that our Northern and Western visitors left with a 
very different idea of North Carolina and its resources and possibilities 
than they had before coming. M 



1911.] Document No. 9. 35 

I wish it to be understood here that I am only speaking of the display 
ndes of the show. Other lines of work connected with it will no doubt 
be covered in the reports of your other officers. And, judging from 
various remai'ks heard from outside visitors, I think the whole affair 
may be regarded as an unqualified success. 

I may state further that most of the corn shown was secured by the 
Museum for use as a permanent exhibit. This was done partly by corre- 
spondence and partly by solicitation. 

Ohio Valhi/ Exposition. — At the exposition held in Cincinnati during 
the month of September of the present year, 1910, all the principal rail- 
ways of the South, with the exception of the Atlantic Coast Line, associ- 
ated themselves for the purpose of making a collective exhibit of the 
territory in question, and in this collective Southern display the De- 
partment's exhibits were given place. All transportation, and nearly 
all installation expenses, -were borne by the railways, making it possible 
for the Department to install very creditable exhibits at a minimum 
cost. 

I went out to Cincinnati and personally superintended the installatio/i 
of our material. The classification used made it impossible for our ex- 
hibits to be showm all together, but no State made a better showing; none 
as good, in fact. Besides what was sent from here the Southern Rail- 
way, the Seaboard Air Line, the Norfolk Southern and the Norfolk 
and Western all exhibited a lot of material from North Carolina, mak- 
ing altogether a very full and complete presentation of the agricultural, 
horticultural and mineral resources of the State. A quantity of liter- 
ature for distribution was forwarded from here, and I have no doubt 
that much good will result from this effort. It is safe to say that we 
have never before made anything like the showing made there, at many 
times the expense. 

Mr. Carr went out to look after the packing and returning of the 
exhibits, and his opinion as to the prospective value of our participation 
in this exposition agrees, I think, with mine. 

Stale Fair E.rhibit. — The designing and making of this was placed in 
my hands by the Commissioner. Eight hundred square feet of floor 
space was secured at the north end of the new concrete building, though 
subsequent developments proved that the amount was not sufficient. The 
idea governing this exhibit was to place before the public a graphic pre- 
sentation of the work of the Department in its various divisions, and 
I think, as an initial attempt, that the idea was carried out quite suc- 
cessfully. At any rate, the exhibit was very favorably received and 
commented on. The several members of the Board who inspected it can 
give their individual impressions. 

The heads and assistants of the various divisions participating col- 
lected and supplied most of the material used, and all worked harmoni- 
ously with your Curator in an endeavor to make the display a success. 
My thanks are due to them all, both individually and collectively. If, 
however, the Board should decide to make this exhibit at the State Fair 
a regular feature, it will be necessary to secure additional space another 



36 Document No. 9. [Session 

year, as several of the divisions had to eliminate much material of in- 
terest and value on this occasion by reason of insufficient space. 

Appalachian Exposition. — This exposition was held at Knoxville in 
the fall of 1910. The Department made no direct exhibit there, but one 
was made by the State Geologist. A small but select lot of economic 
mineral specimens and building stones was supplied by the Museum for 
incorporation in this exhibit. 

ADDITIONS TO COLLECTIONS. I 

The various county and local fairs are now regarded as sources of ' 
exhibit material along agricultural and horticultural lines. Members i 
of the Department staff make it a practice of visiting most of these fairs 
annually, and the Museum collections have benefited thereby. Most of 
the agricultural material exhibited at Cincinnati was secured in this | 
manner, and, as exhibits of this class are not at all permanent in char- 
acter, it will be wise to continue to secure good material from this 
source. 

Practically all of the corn exhibited at the Corn Show was secured 
by the Museum. This was used at Cincinnati and is now back in the i 
Museum cases. | 

From the State Geologist the Museum has secured collections of value, i 
Some followed the Jamestown exhibits, and, following the Knoxville 
Exposition, a fine lot of gem material was deposited with us for future 
display. 

It may be noted here that we have a large quantity of minerals, rocks 
and ores in the storage rooms, but that it is the opinion of both the State 
Geologist and your Curator that this had better be kept in its present 
condition until cither a new building is provided or the opportunity 
occurs for a complete rearrangement of our economic and scientific 
mineral displays. 

In the Historical Department of the Museum the work is handled 
almost exclusively by Colonel Olds, and his report will cover the work 
done there. The Museum, however, provides exhibition space, cases and 
other installation fixtures, as in the other departments. 

In the departments of Entomology, Horticulture and Forestry the 
increase in the collections has not been striking. Some additions have 
been made, however, and all of these departments are of creditable char- 
acter. The Forestry Department contains, perhaps, the best exhibits 
of native timbers owned by any State in the Union. 

The Commercial Fisheries Exhibit needs renewing, to a large extent. 
Many of the specimens are old and shop-worn, though the collection is 
still a fine one. It is hoped that a new building in the near future may 
provide sufficient additional space for this exhibit, so that a complete 
rearrangement and partial renewal may be undertaken. The present 
space that can be devoted to this department is now overcrowded with 
a lot of marine invertebrate and other objects of interest still in storage. 

In birds and mammals the additions have, perhaps, been largest. 
This class of exhibits usually requires more time in the preparation of 
specimens than any other, but, at the same time, it is the one that ap- 
peals much more strongly to the average visitor than all others put 



n)ll.] Document iSTo. 9. 37 

together. Naturally the increase in iiiiy class of collections follows the 
demand, and more time, therefore, is devoted to this feature of the edu- 
cational side of museum work than to others. Nature study being now 
everywhere regarded as a valuable unit in the educational scheme, we 
feel that our work along this line is well justified. 

In the summer of 1900 the skeleton of a forty-seven-foot Finback 
Whale was secured from Cape Lookout. This whale came ashore near 
the point of the cape, and, having received information to that effect, 
I went down with my assistant, Mr. T. W. Adickes, and made arrange- 
ment with a fisherman living near-by to get out the bones. Mr. Adickes 
stayed at the Cape to superintend the work, and went down again later- 
on to look after the shipment. Nearly all the bones were saved, and 
an almost complete skeleton is the result. For the past eighteen months 
the bones have been undergoing a degrensing process in the back yard 
of the building. I have lately had them brought in and put in storage. 
They are in good condition for mounting now, but it is not proposed 
to do this work until something definite is known as to the likelihood 
of a new building, as the present animal room already has a large and 
very heavy Right Whale skeleton hanging from the rafters, and it is 
doubtful if it would be advisable to add to the present load of the roof 
trusses. 

Free transportation from Beaufort to Raleigh was given on this speci- 
men by the authorities of the Norfolk Southern Railway. 

A large wall case containing specimens of nearly all the wild fowl 
of the eastern part of the State has been prepared and installed. The 
specimens used therein were mostly collected on Currituck Sound by 
Mr. Adickes, the greater part of the mounting being done by the Curator. 

Other notable accessions are as follows: A tooth of the mammoth, 
from the Inland Waterway operations on Core Creek, presented by 
U. S. Assistant Engineer H. T. Paterson ; a large buck to go in the deer 
group case; a very large diamond rattlesnake, five feet eleven inches 
long, and of eight pounds weight ; a series of eggs from the seabird 
colonies nesting on the islands of Pamlico Sound, for use in a group 
illustrating the life histories of those interesting birds. In addition, a 
large lot of miscellaneous material has been collected and is now in 
course of preparation. This includes material for our large groups we 
have in course of preparation besides a number of individual specimens. 
Several specimens of great rarity have come to hand during the period. 

In the spring of 1910 I sent Mr. Adickes down to Jones County to 
look after a deposit of mastodon remains, of which knowledge had come 
my way. He investigated the find and secured a number of interesting 
specimens. While there another find was brought to notice in Onslow 
County, and he transferred his work to that point. I went down there 
to advise with him as to methods and to outline a plan of campaign, 
the remains being in a very difficult situation for handling. This work 
resulted, however, in the securing of a number of the principal bones of 
the animal, most of them in a good state of preservation. 

The work was very difficult, the remains being in the bed of a small 
stream, from four to eight feet below waterfall, with sunken logs mixed 



\ 



38 Document No. 9. [Sessioj 

in above them. This necessitated the building of a coffer dam, and the 
diversion of the stream over the scene of operations. From this find we 
secured most of the skull, all the teeth, both tusks and the principal 
bones of the right hind leg and the left foreleg, of a medium sized mas- 
todon. Other fragments came to light but the work was finally stopped 
by reason of shortness of funds. It is probable that other parts of the 
skeleton are there, and I am hoping to be able to take up the work again 
next spring. A fairly complete mastodon skeleton would be of mucLj 
interest and value to the Museum, and I am hoping for success. 

Other accessions of general interest that may be worthy of mention 
are the figureheads of the protected cruiser Raleigh and of the armored 
cruiser North Carolina, and we have in prospect the caring for and 
exhibiting some of the older and more or less historic fittings from the 
State Capitol, now in course of removal. 

A great deal of the time of the Museum force is necessarily taken up 
by work that is routine in character, and makes but little show in the 
way of results as seen by the general run of visitors. This includes all 
the correspondence and office work, caring for, cleaning and repairing 
specimens, labeling and cataloguing. But it is all necessary in the up- 
keep of the Museum, much as it limits the time that might otherwise be 
devoted to enlarging the collections. 

An almost complete catalogue of the contents of the Museum is now 
in typewritten form. 

As stated before we have much material stored away. This is the 
case in any large museum, and in our case it has been the policy of the 
management for the past two years not to attempt to finish up and place 
on exhibition any of the larger groups or specimens until something 
definite is known in regard to the possibility of a new building. With 
such building provided, however, great strides forward can be made, 
and I would once more impress on those having the matter in charge 
the extreme necessity for a properly arranged, lighted and fireproofed 
building for the keeping and protection of the valuable collections under 
my charge. 

The attendance is continually growing, and is now estimated to 
amount to more than a hundred thousand people annually. During the 
week of the last State Fair I feel confident, after carefully estimating 
the crowds, that not less than fifteen thousand entered the Museum 
doors. This is very gratifying, particularly when the fact is considered 
that a large 'proportion of our patrons come from other parts of the 
State and from beyond the State's borders. 

A Museum of the character of ours reaches the people in a way that 
is often overlooked or not appreciated. By exhibiting the object itself, 
properly labeled, a lesson is taught that is much more lasting in its' 
effects than the mere reading about it could possibly be. Our function 
is to convey information on all natural resources and natural history 
of the State in the plainest way to the greatest number. And, doing 
this, we hope to grow in size and usefulness. 
Respectfully submitted, 

H. H. Bkimley, Curator. || 



1911.] Document No. 9. 39 



REPORT OF STATE VETERINARIAN. 

Raleigh, N. C. 

November 12, 1910. 

Hon. W. a. Graham, Commissioner of Agriculture, 

Dear Sir: — I herewitli attach the biennial report of the Veterinary 
and Live Stock Division. 

Very truly yours, W. G. Chrisman, 

State . Veterinarian. 

November 12, 1910. 
Hon. W. a. Graham, Commissioner of Agriculture, 

Raleigh, N. C. 
Dear Sir: — Pursuant to your request I herev^ith make the following 
report of the Veterinary and Live Stock Division : 

CONTROL OF CONTAOIODS DISEASES. 

No unusual or serious outbreak of contagious diseases has occurred 
in the State in the last two years. It being the province of this Division 
to handle only contagious diseases, except through correspondence, we 
have investigated all outbreaks of contagious diseases reported, and 
given treatment in these cases and stamped out the infection. In the 
case of noninfectious diseases we have prescribed through correspon- 
dence, having written hundreds of prescriptions. 

GLANDERS. 

Several isolated outbreaks of glanders have occurred, but by immedi- 
ate attention and proper quarantining these outbreaks have been con- 
trolled and the infection prevented from spreading further. 

TUBERCULOSIS. 

The work of stamping out tuberculosis has met with very fine results, 
and we continue testing animals under the same agreement which has 
been in vogue for some years. We are working in co-operation with 
ihe U. S. Department of Agriculture. It furnishes the tuberculin and 
we, in return, compensate by furnishing a copy of our temperature 
chart. Numbers of herds have been tested by this Division, the diseased 
animals removed and, in the majority, slaughtered under our super- 
vision, and clean herds maintained. We find the percentage of tuber- 
cular animals is rapidly decreasing. The penitentiary, the asylums and 
educational institutions under State control are availing themselves of 
this opportunity to eradicate disease. 

CATTLE QUARANTINE AND TICK ERADICATION. 

In addition to co-operating with the Federal authorities in maintain- 
ing a cattle quarantine line across the State, through the effect of which 
a large number of western counties are enabled to reap the benefits of 
their freedom from ticks, in an unrestricted cattle traffic, the Depart- 
ment has continued the work of tick eradication. The work during the 



40 Document No. 9. [Session 

past two years has served not only to further demonstrate the feasibility 
of exterminating the fever ticks in all "stock law" sections, but the small 
cost at which the work has been done also proves that it is easy, prac- 
ticable and profitable. 

During the past two years the TJ. S. Department of Agriculture has 
had a large force of men in the State co-operating with the State De- 
partment of Agriculture in this work, and have spent several times 
the amount of money appropriated by the State. Since the biennial 
report of 1909 the following counties have been released from quaran- 
tine: Franklin, Wake, Randolph, Chatham, Montgomery and Stanly. 
The following map shows the quarantine line for 1911 and also the 
area from which ticks have been eradicated since 1902. 

LIVE STOCK. 

Under the present method of improving the individuality of live 
stock this Department has placed in the hands of the farmers, for breed- 
ing purposes, dairy and beef bulls, Berkshire boars and Dorset rams. 
These have been placed in the following counties : Forsyth, Bladen, 
Wake, Granville, Johnston, Alamance, Anson, Halifax, Martin, Madi- 
son, Alleghany and Duplin. From all these animals come good reports, 
and the farmers seem well pleased. We have been able to organize six 
live stock associations, representing the different sections of the State. 

FOK THE CONTROL OR PREVENTION OF DISEASE. 

The Board has made a regulation governing the importation of live 
stock to prevent the introduction of diseases. This regulation requires 
that all animals brought into the State must be accompanied by health 
certificate indicating their freedom from contagious diseases. In the 
cases of dairy or breeding cows they must also be accompanied by a 
temperature chart, showing that they are free from tuberculosis. 

PROPOSED LAW. 

For the advancement of the horse-breeding industry it appears ad- 
visable that the Legislature pass an act requiring all stallions standing 
for service in the State to be registered with the Department of Agri- 
culture, and a certificate of health given to indicate their freedom from 
disease likely to be imparted to the offspring. A similar law has been 
enacted in a number of States, and is proving of great value to the in- 
dustry. 

DAIRY AND LIVE STOCK SHORT COTJESES. 

Short courses have been held in a number of counties. 

HOG CHOLERA. 

A plant for the manufacture of serum to prevent hog cholera has been 
established, and the manufacture of serum is in progress. From our 
work we find about 95 per cent of hogs injected with this serum are 
prevented from contracting the disease. 

Respectfully submitted, W. G. Chrisman, 

Sfnie Veterinarian. 



Document No. 9. 



41 







42 Document No. 9. [Session 

November 15, 1910. 
Hon. W. a. Graham, Commissioner of Agriculture, 

Raleigh, N. C. 
Deak Sir: — I take pleasure iu submitting herewith a copy of the 
biennial report of the work done by the Dairy Division. 
Respectfully submitted, 

J. A. CoNovER, Dairyman. 

The interest along dairy lines continues to increase, as is shown by 
the results obtained from the co-operative demonstration work. 

There has been a steady increase in the number of dairy cattle, from 
180,433 January 1, 1906, to 297,000 January 1, 1910. Notwithstanding 
this fact our State still imports large quantities of milk, butter, cheese 
and cream, all of which can be profitably produced within our own 
borders. To do so would not only keep money at home that is now 
leaving the State, but in keeping enough cattle to supply our own wants 
would help to build up our wornout soils. 

The number of silos built increases year by year until this year as- 
sistance has been given in the construction of forty-seven (47), repre- 
senting twenty (20) counties of the State. Assistance also has been 
given in the planning and construction of a number of dairy barns. 

The Farmers' Short Course work, which was started two years ago, 
continues to grow. Last year seven short courses were held on farms 
over the State. This year twice that number will be held. 

During the past year several creameries have been established in the 
State ; some of these are proving very successful. In locating creameries 
care should be taken to locate them in sections where they will receive 
support from the farmers. 

Respectfully submitted. J. A. Conovek. Dairi/inan. 



h 



i 



BIENNIAL REPORT OF ENTOMOLOGIST, 1909 1910. 

Hon. W. a. Graham, Coinntissioner of Agriculture. 

Sirs — I submit herewith report on the operations of the Division of 
Entomology for the two years 1909 and 1910. 

nursery inspection. 

The regulations of the Board require that every nursery in the State 
shall be inspected at least once each year to ascertain the condition as 
to serious diseases and insect pests. No nursery can legally sell stock 
unless in possession of a valid certificate of inspection stating that the 
stock is at least apparently free from infection. And no railway or 
other common carrier can legally accept for shipment any nursery stock 
unless it is so certified. 

These inspections require much time and labor. Fifty-eight nurseries 
were inspected in 1909, and fifty-seven in 1910. 



i;ill.] Document No. 9. 43 

BROWN-TAIL MOTH. 

A number of extra visits to nurseries have been made during the 
winter season for the purpose of inspecting nursery stock imported from 
Europe. This is on account of possible infection with Brown-fail Moth, 
a pest which has cost the New England States hundreds of thousands 
of doUars, both in damage done by it and in State appropriations for 
its control and abatement. In January. 1909. one winter nest of Brown- 
tail Moth %vas found in apple seedlings from France, but no more has 
been seen since. We hope that we have thus prevented the establishment 
of this new pest in our orchards and forests. 

ORCHARD INSPECTIONS. 

In 1907 this office took up the work of inspecting the fruit orchards 
of the State, for the purpose of ascertaining their condition as to insects 
and to advise with growers as to methods of treatment, especially spray- 
ing. In this work the orchards are visited and traversed in various 
directions in company with the owner or manager. Trees are closely 
examined here and there throughout the orchard, and if there is serious 
trouble it is likely to be located. The insect pest most sought for in 
this work is the San Jose Scale, but injury by borers, Codling Moth, 
Cureulio and other pests is always discussed and remedies advised. 

A summary of the orchard inspection work is presented in the follow- 
ing table : 



Year. 


1 

1 Counties. 


Orchards 
Inspected. 


Apple. 


Peach. 


Pear. 


Plum. 


Other 
Fruits. 


1909 

1910 (to December I)... 


1 
-i 18 

-1 " 


142 
68 


78, 795 
20.474 


12.546 
13,564 


5,349 
2.493 


538 
377 


138 

472 


Total*. 


'i 


210 


99,269 


28, 110 


7,842 


915 


«10 



The table indicates much less work in 1910 than in 1909. This is 
partially true owing to increased work in other lines, but is not so much 
80 as the figures would indicate, for as time goes on the work is extended 
into the more remote localities where the orchards are more scattered 
and not so large, so that the same amount of work furnishes much less 
in tabulated figures. 

About half of all orchards inspected are found to be infested with 
San Jose Scale, and in every case where this is found the owner or man- 
ager is sent full information in regard to treatment. 

IIKCHARD SPRAVINO DEMONSTRATIONS. 

lo .Still further convince our growers as to the benefits of spraying, 
we have for several years conducted spraying demonstrations in the 
orchards of actual growers, where public meetings are held, spray mix- 
tures made up and applied in the presence of the audience. 



Haywood. 


Eobeson. 


Henderson. 


Rockingham. 


Iredell. 


Rowan. 


Jackson. 


Rutherford. 


Johnston. 


Scotland. 


Lincoln. 


Stanly. ' 


McDowell. 


Surry. 


Mitchell. 


Yancey. 



44 Document No. 9. [Session 

During 1909-10 spraying demonstrations have been carried out in the 
following counties : 
Alamance. 
Bertie. 

Buncombe (2). 
Caldwell. 
Catawba. 
Cleveland. 
Davie. 
Guilford. 

With only two or three exceptions these demonstrations have been 
entirely successful, the sprayed trees yielding more fruit and better fruit 
than the unsprayed trees alongside, and these demonstrations have been 
the means of starting scores of our growers in the intelligent and profit- 
able spraying of their orchards. 

farmers' institutes. 

The report of the Director of Farmers' Institutes will show the large 
increase in Institute work in the State. The Entomologist has taken 
full share in this increase, addressing meetings in many counties during 
the two years covered by this report. About five to six weeks are given 
to this work each summer and three to four weeks in winter. 

INVESTIGATION OF INSECT PESTS. 

During the past two years Mr. Z. P. Metcalf, Assistant Entomologist, 
has conducted studies on a number of important insect pests, as follows : 

Tobacco Flea-beetle. — Studies and experiments have been completed 
in Granville County demonstrating the efficiency of arsenate of lead 
as a remedy in the plant beds. 

Housefly. — A circular concerning this common pest was issued in 
January, 1909, and the 6,000 copies of the edition were soon distributed. 
Another special edition of 1,000 was issued, and it also has been ex- 
hausted. 

Gloomy Scale. — This has come to be a very serious pest on red maple 
and silver maple in towns and cities throughout the eastern and Pied- 
mont sections of the State. Tests at Greensboro and Raleigh prove it 
to be very difficult to combat, but an extended experiment has shown 
that the oil washes can be used with fair success. 

Euonymus Scale. — This has long been a nuisance on Euonymus 
("burning bush") hedges in all parts of the State, and as this plant is 
much used in private grounds, and especially cemeteries, its ravages are 
very unwelcome. Tests at Statesville have given good results where 
strong oil washes are used. 

CORRESPONDENCE AND PUBLICATIONS. 

A very large share of the time of the Entomologist is taken up in 
matters pertaining to correspondence and the preparation of reports, 
Bulletins, circulars, articles for the press, etc., etc. We estimate the 
correspondence to be from 1,500 to 2,000 personal letters annually. 



I 



1911.] DuccMENT Nu. 9. 45 

During the two years two Bulletins of the regular monthly series of 
the Department were from this Division, as follows: 
June, 1900, "Orchard Spraying— Orchard Protection Work." 
October, 1909 (Special), "Insect Enemies of Tobacco." 
Also three of the series of Entomological' Circulars have been issued: 

Xo. 25— The House Fly. 

No. 26 — Remedies for San Jose Scale. 

No. 27— Regulations Regarding Cotton Boll-weevil. 

COLLECTIONS. 

The work of accumulating as complete a collection as possible of all 
insects known to exist in the State has been continued, and our collec- 
tions are growing larger year by year. Our cabinets now contain many 
thousands of specimens, and our manuscript lists show over 3,000 species 
already known in the State. 

Respectfully submitted, 

Franklin Shekman, Jr., 

Entomologist. 



BIENNIAL REPORT OF HORTICULTURIST. 

November 30, 1910. 
Maj. W. a. Graham, Commissioner of Agriculture. 

Sir: — In compliance with your request I hereby submit the report 
of the Division of Horticulture for the years 1909 and 1910. 

The activities of this Division are directed towards the development 
of the horticultural resources of the State. 

commercial apple development. 

It is just four years ago at tliis time tliat I took up the work of this 
Division and began the development of the State's horticuliural re- 
.sources. From my observations and experience in apple growing in 
different parts of the country, I believed that the mountain regions of 
Western Carolina had great possibilities for commercial apple growing, 
probably better than any in the East, and as good as the favored sections 
of the Pacific coast. In spite of these great natural advantages I found 
that there was little or no trade in liome-grown apples, but by far the 
largest proportion of them was used for cider and brandy milking. The 
cities in our own State were supplied with apples from Virginia, !Mary- 
land, Pennsylvania, New York and Massachusetts. Our own home com- 
mission merchants informed me that though of better color than North- 
ern fruit they would not buy Carolina apples because the trees were 
unspraj'ed and the fruit was always gnarly, wormy and so affected with 
scab and rot that they could not keep or sell it profitably. I felt, there- 
fore, that it was my duty to let every fruit grower in North Carolina 
see a spray pump and show him how to u'ln it, and show him also how 
to properly prune and care for his trees. In order to set tins work be- 



46 Document No. 9. [Spssiou 

fore our people in the most practical form I planned and condncted a 
series of orchard demonstration meetings, the first I believe ever held in 
this State. In boots and overalls I vpent right into the orchards and 
handled the tools myself, and showed in detail how practical orchard 
work should be done. These meetings were small at first, but the farm- 
ers soon learned that the State Horticulturist did not believe in merely 
being an office functionary, but knew orchard work and could show how 
to do it. This work grew in popularity from the start. Next year there 
were several requests for orchard meetings. Last year there were more 
calls for meetings than could be satisfied, and this season, three months 
ahead of the time for demonstration work, I have on file more requests 
than we can conveniently take care of, some of which have been filed a 
year in advance. This gives some idea of the success of the methods 
put in operation four years ago. 

To further place before our people the opportunities for commercial 
orchard work in Western Carolina, I published an Apple Bulletin, de- 
scribing in detail the methods of setting out orchards and the care neces- 
sary for their best production. There has been a very wide demand for 
this Bulletin, and copies of it have been sent to every State in the Union 
and to Canada. The demand for it still keeps up, and copies are sent 
out from my office every day. Following this Bulletin two later Bulle- 
tins have been published on Pruning and Tree Planting. These publica- 
tions tended greatly to stimulate the industry, and it was found neces- 
sary to engage an assistant to keep up with the magnitude of the work. 
In January, 1908, Mr. S. B. Shaw was appointed to assist in this work. 
His zealous and energetic help has ever since aided very greatly in the 
prosecution of the work. 

At the very beginning of my horticultural work in this State I found 
that there was urgent need for better methods of harvesting and market- 
ing our fruit. The common method of handling apples was to shake or 
knock them from the trees, dump them into a wagon bed, cover with hay 
or shucks and haul them over a rough road to market. Under such treat- 
ment it was little wonder that our farmers found there was "very little 
in apple growing anyway." Some of the more careful growers shipped 
their fine apples in crates similar to that used for cabbages. This pack- 
age exposed the fruit to every hungry train crew that handled them in 
transit, and when the fruit arrived in market it was invariably in a 
slack, bruised and unsightly condition. Such packages placed our 
growers at very great disadvantage in competition with barreled fruit 
from the North and the handsome box-packed fruit from the West. 

In order to teach our growers the proper packing and marketing of 
apples I fitted up a traveling outfit and carried it through all the apple 
producing counties of the State. Demonstrations were given in the 
orchards where the spraying tests had been made in the spring, and the 
growers were shown in a practical manner just how to put up their fruit 
for the best markets. 

The success of this work has been phenomenal. The following year, 
at my direction, carefully packed barreled apples appeared for the first 
time at the State and County Fairs. This present season there was on 



1911.] Document No. 9. 47 

exhibit at our State Fair the handsomest array of fruit in commercial 
packages ever seen in this State. As an evidence of the high quality 
of these packs one was taken in our exhibit to the jSTational Horticul- 
tural Congress, and there won first premium as the best packed barrel 
of apples in the United States. As a result of our packing work State- 
gro^^Ti apples in first-class packages are now on sale in all our large 
cities, and are driving the foreign fruit from the market. One com- 
mission man here in Raleigh handled this season hundreds of barrels 
of State-grown apples, and prefers them because they are now superior 
in quality to fruit from other States. 

In order to successfully compete with Western grown fruit we have 
slio^\"n our best growers how to put up the fancy diagonal and offset tier 
packs so much in demand in the fancy fruit trade. By the use of these 
special packs a few of our growers have been able to get higher prices 
in Asheville market than that paid for the fancy fruit shipped in from 
the Pacific coast. 

Putting the fruit growing of the State on a commercial business basis 
has been a great incentive to our growers at home, and has attracted a 
good deal of attention from people in other States desiring to invest in 
apple orchards. 

In order to place our State to the front as a commercial apple-pro- 
ducing State, and bring in apple buyers, I have been compiling each 
spring a series of reports on fruit prospects and publishing them in the 
New York Fruit Trade Journal. These reports, coupled with our win- 
nings last year at the National Horticultural Congress, have brought in 
so many inquiries for North Carolina fruit lands that it looks now 
as if it will soon be necessary to put in an assistant to give his whole 
time to this work. 

Many orchards planted for cider and brandy making and neglected on 
account of prohibition legislation are now being pruned and cultivated 
and turned into commercial orchards. Every year new orchards of im- 
proved varieties are being planted, and young orchards are coming into 
bearing. 

In order to keep in closer touch with our fruit growers, and be able 
to advise them at different seasons of the year regarding timely orchard 
work. Prof. Sherman and I began three years ago the compilation of a 
State census on commercial orcharding. One hundred trees of any one 
class of fruits is taken as the unit of calculation. A special noting blank 
was prepared and .sent out to fruit growers. Additional information 
was obtained by Mr. S. C. Clapp, Nursery and Orchard Inspector, who 
reports on orchards to both the Divisions of Entomology and Horti- 
culture. A recapitulation of our orchard records up to date shows that 
we have now 1835 commercial orchards containing 915,000 trees. 

A good idea of the growth of commercial orcharding in the Stale is 
shown in the development of- the Department of Horticulture at the 
State Fair. When I came here four years ago tlie whole fruit exhibit 
of the State was accommodated on two small tables, which seemed to 
be an annex to the poultry exhibit. In 1907 Secretary Pogue asked uic 
to take the direction of the Department of Horticulture. Believing that 



48 Document No. 9. [Sessioi 

it would be to tlie advantage of the fruit-growing interests of the State 
I set about the collection of an exhibit to properly represent Carolini 
fruit conditions. Each year the fruit exhibit has doubled in size unti 
this year it filled half of the new cement building devoted to agricultural 
and horticultural products. I have already given notice to the manage^i 
ment of the Fair that next year the fruit display will require the entire 
center of the new building. 

At the State Fair many of our own Carolina people remarked thai 
they did not know their own State could produce such splendid fruit. 

Ever since taking up my work here I have had confidence in the horti- 
cultural resources of the Old North State. It has been my fixed am- 
bition to place her as the leading fruit State in the Union. With this, 
end in view I went last year to the exhibition of the National Horti- 
cultural Congress and took with me a small but representative exhibit 
of the State fruit products. We took a few small premiums and made 
the best showing we could with what we had at hand, but we did more 
than that, we learned the rules of the game. I told them I had only 
' come in a preliminary way, but that they would hear again from North 
Carolina. Ever since that date I have been preparing for the contest 
this year. The thousand dollars asked from you at the last board meet- 
ing was one of the means to that end. 

I promised at that time that if the appropriation was given me for 
making the exhibit I would do my utmost to win the sweepstakes and 
place North Carolina as the first fruit State in the Union. I am proud 
to say I have kept my promise and brought back home the Sweepstakes 
Trophy for the Best General Fruit Collection in the United States. 
This trophy is worth in money $.300, but the winning of it means hun- 
dreds of thousands of dollars to the State, for it places us first in the 
Union. Four years ago when I began this work it was said that fruit 
growing was a dead issue in the State. Now we stand first in the Union. 
I feel that I have accomplished something. As you, sir, aptly remarked 
on hearing of our success, "We have written a new chapter in the history 
of the Old North State." 

The complete awards on the State's Horticultural Exhibit are as 
follows : 

Premiums Wo.v at N.\tional Horticultural Congress, Council Bluffs, Iowa. 

Silver troph\-, value $300.00, sweepstakes on best display of fruits in United 
States. 

Silver trophy, value $150.00, best display of apples from Eastern and Gulf States. 

Silver trophy, sweepstakes on best collection of nuts in United States. 

Silver trophy, best collection of English walnuts. 

Silver trophy, best display of vegetables from Eastern and Gulf States. 

Copper trophy, best plate of peanuts in United States — Mr. Geo. W. Green, Wil- 
son, N. C. 

Gold medal, best display commercially canned corn. 

Gold medal, best display commercially canned tomatoes. 

Gold medal, best display commercially canned asparagus. 

Gold medal, best display commercially canned vegetables. 



IStlL] Document No. 9. 49 

Gold medal, best display commercially canned pears. 
Gold medal, best display commercially canned peaches. 
Gold medal, best displaj' commercially preserved fruits. 
Gold medal, best display commercially canned fruits. 
Gold medal, best box oranges — Miss Emma J. Howland, Beaufort, N. C. 
Gold medal, best general collection of citrus and sub-tropical fruits. 
Gold medal, best plate mockernuts — Jule Sharp, Greensboro, N. C. 
Gold medal, best collection filberts — Mrs. W. E. Hollowell, Goldsboro, N. C. 
Gold medal, best plate butternuts — Geo. P. Miller, Sylva, N. C. 
Gold medal, best plate walnuts — Mrs. Swicegood, Mocksville, N. C. 
Gold medal, best plate Japanese chestnuts — J. Van 'Lindley, Pomona, N. C. 
Gold medal, best collection sweet chestnuts — Ex-sheriff Noland, Haywood County. 
Gold medal, best collection of pecans. 

Gold medal, best plates of nuts grown by exhibitor — J. M. Franck, Richlands, N. C. 
Gold medal, best general display Japanese persimmons — Mr. Betts, Ealeigh, N. C. 
Gold medal, best general displa}' American persimmons— Jim Higgs, Ealeigh, N. C. 
Apple Special — Best ten plates of apples, not less than five varieties, shown from 
any State in the Union- — First prize awarded to Sparger Orchard Co., Mt. 
Airy, N. C. This prize, consisting of a Power Spraying Outfit complete, in- 
cluding engine, valued at $175.00, was competed for by over thirty States. 
Best display of pears in commercial packages — Third prize awarded Sparger Orch- 
ard Co., Mt. Airy, N. C. 
Best plate display of grapes — First prize awarded to State Test Farm, Pender 

County, N. C, on following varieties: Thomas, James, Flowers. 
Exhibit of lemons — Second prize, diploma, L. W. Holt, Burlington, N. C. 
Best general display of sweet potatoes — First prize, merchandise. 
Best display of red sweet potatoes — First prize, merchandise, T. B. Parker, Ral- 
eigh, N. C. 
Best display white onions — Third prize, merchandise, Ex-sheriff Noland, Haywood 

County, N. C. 
Best display pumpkins — Third prize, merchandise, Ex-sherifT Noland, Haywood 

County, N. C. 
Best-packed barrel of apples — Third prize, merchandise. Boiling Hall, Waynes- 

ville, N. C. 
Marshall Bros.' Special. — Best ten plates Winesap apples — First prize, 100 first- 
class cherry trees, value .$00.00, won by Boiling Hall, Waynesville, N. C. 
6tark Bros.' Special. — Best plate Stayman Winesap apples — First prize, 250 first- 
class Stajman Winesap apple trees, value $50.00, won by J. C. Bushnell, 
Saluda, N. C. 
Prizes on plate exhibits of apples: 

Buckingham — First prize, $2.00, Sparger Orchard Co., Mt. Airy, N. C. 
Delicious — Second prize, $2.00, J. C. Bushnell, Saluda, N. C. 
Hoover— Third prize, 50 cents, Clarence Call, North Wilkesboro, N. C. 
Gravenstein— Second prize, $1.00, J. Van Lindley, Pomona, N. C. 
Albemarle Pippin— Third prize, $1.00, Boiling Hall, Waynesville, N. C. 
Roxbury Russet — First prize, $2.00, J. Van Lindley, Pomona, N. C. 
Shockley— Second prize, $1.00, J. Van Lindley, Pomona, N. C. 
American Limbertwig — Second prize, $1.00, Sparger Orchard Co., Mt. Airy, N. C. 
Bonum— First prize, $3.00, Sparger Orchard Co., Mt. Airy, N. C. 
Kinnard — First prize, $2.00, Sparger Orchard Co., Mt. Airy, N. C. 
4 



50 DocujiENT No. 9. [Session 

Monarch — First prize, $2.00, Sparger Orchard Co., Mt. Airy, N. C. 
Royal Limbertwig — Second prize, $1.00, Sparger Orchard Co., Mt. Airy, N. C 
Red Limbertwig — First prize, $2.00, Sparger Orchard Co., Mt. Airy, N. C. 
Virginia Beauty — First prize, $2.00, Chas. A. Webb, Asheville, N. C. 
Virginia Beauty — Second prize, $1.00, Sparger Orchard Co., Mt. Airy, N. C. 
Nickajack — First prize, $2.00, Sparger Orchard Co., Mt. Airy, N. C. 
McAfee — Third prize, 50 cents, Sparger Orchard Co., Mt. Airy, N. C. 
Beach — Third prize, 50 cents, J. C. Bushnell, Saluda, N. C. 
Awards on unclassified fruits; 

Best plate Miller pears — First prize, J. Van Lindley, Pomona, N. C. 

Best plate Magnolia pears — First prize, J. Van Lindley, Pomona, N. C. 

Best plate Kieffer pears — Third prize. Miss Emma J. Howland, Beaufort, N. C. 

Best plate Japanese Russet pears — First prize, Sparger Orchard Co., Mt. Airy, 

N. C. 
Best plate Sweet Russet pears — First prize. Boiling Hall, Waynesville, N. C. 

I feel that the apple industry of the State is now placed on a sure 
footing. I expect, therefore, to develop other lines of horticulture. 
Work has already been begun and is now in progress in the developing 
of the pecan industry in the eastern part of the State. I shall not rest 
until it is put on a similar footing with the apple industry in the west. 

PECAN DEVELOPMENT IN EASTERN CAEOLINA. 

The commercial production of pecans offers in Eastern Carolina as 
good horticultural opportunities as apple growing does in the western 
part of the State. All over the coastal plain region pecan trees are 
found growing to perfection, and in many cases producing heavy crops 
of fine, edible nuts. Numerous records have been obtained of the crop 
of a single tree selling as high as $50, $75 and even $100. With the 
planting of the right kinds of pecans such results as these can be obtained 
almost an_%T\'here in Eastern Carolina. It is found from experience that 
pecans do not come true from seed. It is not uncommon that a tree re- 
sulting from the planting of a fine, edible nut will itself produce nuts 
that are bitter and entirely inedible. For this reason it is found to be 
most profitable to plant trees grafted or budded in the nursery, just as 
we do with apples and peaches. Several orchards of budded and grafted 
pecan trees have been planted in the last two years. 

In order to test the best varieties of pecans for growing in North 
Carolina I have had orchards of pecan trees planted on the truck test 
farm of Pender County, the northeastern test farm in Edgecombe 
County and on the Piedmont test farm in Iredell County. Twenty- 
seven varieties have been planted out "on these farms to test the varieties 
most suited to conditions in this State. Almost all of these trees have 
made a very satisfactory growth. Careful records have been kept each 
year at the time of budding out in spring and the time of ripening of 
the foliage and terminal buds in the fall. From these records and the 
general growth of the trees it has been found that the varieties Stuart, 
Van Deman, Mantura and Appomattox seem to be best suited to condi- 
tions in this State. 



1911.] Document No. 9. 61 

For the last two years I have been experimenting in different parts 
of the pecan area seeking to devise a practical method of grafting over 
seedling pecan trees to named varieties. The methods used up to date 
have given only partial success. If a thoroughly successful method can 
be found it will add hundreds of thousands of dollars to pecan lands by 
changing valueless seedling trees into high-class productive varieties. 

ROTUNDIFOLIA GRAPE WORK. 

One of the most valuable native horticultural assets of the Southern 
States is the rotundifolia or muscadine type of grapes. This type of 
grapes comprises the well-known varieties, Scuppernong, James, Thomas, 
Flowers, Eden, Memory, etc. These grapes are wonderfully productive 
and are remarkably free from attacks of insects and fungous diseases. 
Little or no attempts have ever been made to improve them horti- 
culturally. With this end in view a co-operative agreement was entered 
into' with the T^ational Department of Agriculture to experiment ex- 
tensively with these grapes on the Pender Test Farm. A number of 
crosses and hybrids have been made to improve the bunching habits of 
these varieties and to produce new varieties in which the grapes will 
not shatter off the stems. Considerable progress has already been made 
in this work. 

A series of tests are also being made of the best method of trellising 
muscadine grapes. The vineyard came into fruit for the first time this 
year, and exceptionally good results were obtained from the upright 
trellis, which is commonly used with bunch grapes. 

COMMERCIAL PEACH GROWING. 

It is thought by many people that peaches can not be grown with 
commercial success in Eastern Carolina. To make a practical test of 
this matter peach orchards have been planted on both the coastal plain 
test farms and also on the Piedmont test farm. The trees were planted 
as fillers in the pecan orchards, so as to give a return for the use of the 
land until tlie pecan trees came into bearing. Last year the peach trees 
bloomed profusely, but the fruit was killed by late spring frosts. In 
order to try to overcome this climatic drawback this year experiments 
were made with orchard heaters or smudge pots. A complete immunity 
was obtained this year, and the peach trees produced a heavy crop that 
gave profitable market returns. On some varieties the crop averaged 
four crates per tree of marketable peaches. 

Very satisfactory results were obtained from our spraying tests with 
peaches. The fruit on the sprayed trees was clean and free from worms. 
There was very little loss of fruit on the thoroughly sprayed trees, for 
practically all of it was clean and sound and was packed for market. 
The fruit on the unsprayed trees was cracked and wormy, and before 
it could be picked for shipment it rotted and became a total loss. In 
addition to its value as an insecticide, arsenate of lead was found to 
give the fruit a beautiful bright color, thus making it more attractive 
and salable in market. 



52 Document No. 9. [Session 

FIGHTING PEAR BLIGHT. 

Pears would be one of our most profitable crops in this State were it 
not for the destructive ravages of Fire Blight. In order to test methods 
of fighting this destructive disease a four-acre pear orchard was planted 
on the Piedmont test farm in Iredell County. These trees were given 
clean cultivation until they got well started into their third year of 
growth. At that time cultivation was stopped and the orchard was 
seeded down to grass so as to keep the trees growing slowly and render 
them more immune to the disease. It is found that a rapid, snappy 
growth renders pear trees very susceptible to the blight. For this reason 
no nitrogenous fertilizers were used, but applications are made of phos- 
phoric acid and potash, which stimulate especially the production of 
fruit. After blossoming time a careful watch is kept for blight, and 
every wilted twig is removed as soon as it appears. In this way infection 
is destroyed before it has an opportunity to be spread by insects. The 
orchard produced this year its first crop of fruit, and up to the present 
time the method outlined has been successful in holding the blight in 
check and in keeping the trees in a healthy, productive condition. 

TRUCKING WOEK. 

In carrying on our experimental tests in truck growing the work has 
been done largely on the Pender Test Farm, which was purchased espe- 
cially for this work. From the beginning we found difficulty in obtain- 
ing sufficient manure to carry on our work as extensively as we desired. 
To try to obviate this shortage we conducted experiments in the growing 
of truck by using leguminous cover crops in connection with very large 
applications of high-grade commercial fertilizers. This method did not 
prove entirely successful, so a dairy has been established on this farm 
to provide, among other things, more manure for trucking work. 

Special attention has been given on the Pender farm to the commercial 
production of lettuce. One of the greatest difficulties we have had to 
contend with in the growth of this crop is the destructive wilt disease. 
This year we have reduced our area and set apart a portion for the 
special study of this disease. 

Work is in progress with a number of vegetable crops, including corn, 
cucumbers, beets, potatoes, cabbage and celery. As soon as sufficient ex- 
perimental data is obtained Bulletins will be published on the commer- 
cial handling of each of these vegetable crops. 

Eespectfully submitted, "W. N". Hutt, 

State Horticulturist. 



BIENNIAL REPORT OF THE STATE FOOD CHEMIST. 

Major "W. A. Graham, Commissioner of Agriculture. 

Dear Sir: — I beg to submit to you a report of the Food Division of 
the Department, covering the work that has been done under the food 
law during the past two years (December 1, 1908, to December 1, 1910) 
and some other matters relating to the work. 



1911.] Document Ko. 9. 53 

The food law, which was first passed by the General Assembly of 
1899, went into effect August 1st of that year. It was redrafted and 
passed as a new act by the Assembly of 1907. The law forbids the manu- 
facture or sale of adulterated or misbranded food or beverage, and 
charges the Department of Agriculture with its enforcement. 

A food product is adulterated : 

1. If any substance has been mixed or packed with it so as to reduce 
or lower or injuriously affect its quality or strength. 

2. If any substance has been substituted, wholly or in part, for the 
article. 

3. If any valuable constituent of the article has been, wholly or in 
part, abstracted. 

4. If it be mixed, colored, powdered, coated or stained in a manner 
whereby damage or inferiority is concealed. 

5. If it contains any added poisonous or deleterious ingredient which 
may render such article injurious to health. 

6. If it consist in whole or in part of a filthy, decomposed or putrid 
animal or vegetable substance unfit for food. 

7. If it differs in strength, quality or purity from the standards of 
purity adopted by the Board of Agriculture. 

A product is misbranded : 

1. If it be offered for sale under the name of another article. 

2. If it be labeled or branded so as to mislead the purchaser. 

3. If the label sliall bear any statement, design or device which shall 
be false or misleading in any particular. 

In food and beverages there are two classes of adulteration : 

1. Those which are deleterious to hea